Explore the intricate landscape of global pension schemes through expert insights and practical guidance designed for international contexts. Stay updated on cross-border regulations, compliance challenges, and strategic considerations essential for managing and advising on international pensions. Ideal for practitioners aiming to deepen their knowledge and offer thorough solutions in this specialised area of law.
This week's edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
The Pensions Administration Standards Association (PASA) has published new Guidance on the Ongoing Monitoring of Compliance with Pensions Dashboards...
The Pensions Administration Standards Association (PASA) has responded to HMRC’s May 2026 consultation on the draft Registered Pension Schemes...
The government has confirmed that it is set to consult on whether the Flexible Apportionment Arrangement (FAA) regime should be strengthened,...
Self-invested personal pensions (SIPPs)When personal pensions were first introduced in April 1988, they could only be established by authorised...
Small self-administered schemes (SSASs)What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up...
Section 32 buy-out policiesWhat is a section 32 buy-out policy?A term which may be often heard within the pensions arena is that of the ‘section 32...
The pre A-day pensions tax regimeThe pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The...
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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