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Latest Pensions News

Pension introducer companies avoid winding up orders after steelworkers advice scandal

Pension introducer companies avoid winding up orders after steelworkers advice scandal

The following Pensions news provides comprehensive and up to date legal information on Pension introducer companies avoid winding up orders after steelworkers advice scandal

Britvic fights for flexibility to determine pension increase rate in Court of Appeal

Britvic fights for flexibility to determine pension increase rate in Court of Appeal

The following Pensions news provides comprehensive and up to date legal information on Britvic fights for flexibility to determine pension increase rate in Court of Appeal

Pensions weekly highlights—13 May 2021

Pensions weekly highlights—13 May 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—13 May 2021

City urges government to stop scams with Online Safety Bill

City urges government to stop scams with Online Safety Bill

The following Corporate Crime news provides comprehensive and up to date legal information on City urges government to stop scams with Online Safety Bill

Featured Pensions content

The employment contract—sample pensions clauses

The employment contract—sample pensions clauses

The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...

Anti-franking

Anti-franking

The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...

Month definition

Month definition

Month means a calendar month; Close This is a suggested definition for the term 'month', which...

Deed of substitution

Deed of substitution

Date: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of Substitution of...

Practice notes

Calculating pension loss in employment tribunal claims

Pension loss will generally only arise in cases where an individual has lost their job and the pension provision that went with that job. An...
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Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 12th Jan
Practice notes

Personal pension schemes—disclosure requirements before 6 April 2014 [Archived]

THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES This Practice Note looks at the disclosure requirements that were applicable to trustees (or...
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9th Nov
Practice notes

How to deal with a section 75 debt—an introduction

THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
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9th Nov
Precedents

Execution clause—company—deed

Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...
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9th Nov
tag iconIn-house
Practice notes

How to deal with Beckmann liabilities on a business sale

THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 12th Jan
Practice notes

Beddoe applications

When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes

Bridging pensions

Bridging pensions—backgroundBridging pensions are a form of pension provided by some (but not all) defined benefit occupational pension schemes in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes

Introduction to retained EU law

This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
tag iconBrexit
Practice notes

Pension bulk transfers—beginners’ guide

This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.THIS PRACTICE NOTE...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes

The Electricity Supply Pension Scheme

The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 12th Jan
Practice notes

Pension attachment orders

The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 12th Jan
Practice notes

What does ‘contracting-out’ mean for pension lawyers?

Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
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9th Nov
Practice notes

The pre A-day pensions tax regime

The pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The pre A-day regime may still be of...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 12th Jan
Practice notes

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

ARCHIVED. This Practice Note has been archived and is not maintained.As well as the option to postpone auto-enrolment, employers which operate defined...
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9th Nov
Practice notes

Retirement schemes for executives—UURBS, FURBS and EFRBS

Just as executives tend to enjoy better salary packages than the ordinary workforce, so is it often the case that they receive better pension...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Most recent International pensions content

Practice notes

The IORP II Directive and pensions

Under EU law, pension schemes are referred to as Institutions for Occupational Retirement Provision (IORPs). The Archived Directive (EU) 2016/2341,...
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6th May
tag iconSustainable Business Toolkit
Practice notes

Solvency II and UK pensions

What is Solvency II?Solvency II is a European risk-based solvency capital regime which provides a harmonised prudential framework for insurance and...
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5th May
Practice notes

Pensions and retirement plans—South Africa—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in South Africa published as part of the Lexology...
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9th Apr
Practice notes

Pensions and retirement plans—Venezuela—Q&A guide

The international pensions law guide for Venezuela is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr
Practice notes

Types of overseas pension schemes

There are different categories of overseas pension schemes, with various layers of requirements. These include:•Overseas Pension Schemes...
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Produced in partnership with Stephenson Harwood and Fraser Sparks of PwC 9th Apr
Practice notes

Pensions and retirement plans—USA—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in USA published as part of the Lexology Getting the...
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9th Apr
Practice notes

Pensions and retirement plans—Kenya—Q&A guide

The international pensions law guide for the Kenya is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr
Practice notes

Pensions and retirement plans—Mexico—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in Mexico published as part of the Lexology Getting the...
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9th Apr
Practice notes

Pensions and retirement plans—Sweden—Q&A guide

The international pensions law guide for Sweden is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr
Practice notes

Pensions and retirement plans—Argentina—Q&A guide

The international pensions law guide for Argentina is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr
Practice notes

Pensions and retirement plans—Belgium—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in Belgium published as part of the Lexology Getting...
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9th Apr
Practice notes

Pensions and retirement plans—Switzerland—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in Switzerland published as part of the Lexology...
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9th Apr
Practice notes

Pensions and retirement plans—Russia—Q&A guide

The international pensions law guide for Russia is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr
Practice notes

Pensions and retirement plans—China—Q&A guide

The international pensions law guide for China is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr
Practice notes

Pensions and retirement plans—Ireland—Q&A guide

The international pensions law guide for Ireland is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr
Practice notes

Pensions and retirement plans—United Arab Emirates—Q&A guide

The international pensions law guide for the United Arab Emirates is presented in a Q&A format. The questions are set out below. The guide can be...
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9th Apr
Practice notes

Pensions and retirement plans—Spain—Q&A guide

The international pensions law guide for Spain is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
Read More >
9th Apr
Practice notes

Pensions and retirement plans—Japan—Q&A guide

The international pensions law guide for Japan is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
Read More >
9th Apr
Practice notes

Pensions and retirement plans—Germany—Q&A guide

This Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in Germany published as part of the Lexology Getting...
Read More >
9th Apr
Practice notes

Pensions and retirement plans—Hong Kong—Q&A guide

The international pensions law guide for Hong Kong is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
Read More >
9th Apr

Popular documents

Voluntary manslaughter

Voluntary manslaughter

Voluntary manslaughterVoluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element for murder) but which are reduced to manslaughter because of one of the three special defences (loss of control, diminished responsibility or suicide

Foreign exchange (FX) derivatives

Foreign exchange (FX) derivatives

BREXIT: As of 31 January 2020, the UK is no longer an EU Member State, but has entered an implementation period during which it continues to be treated by the EU as a Member State for many purposes. As a third country, the UK can no longer participate in the EU’s political institutions, agencies,

Promissory estoppel

Promissory estoppel

For guidance on the basic features of the doctrine of estoppel and the different classifications it has been subject to, see Practice Note: Estoppel—what, when and how to plead and related content.Promissory estoppel—what is it?Where A has, by words or conduct, made to B a clear and unequivocal

Mistake in contract law

Mistake in contract law

This Practice Note considers the legal concept of mistake in contract law. It examines common mistake, mutual mistake, unilateral mistake, mistake as to identity and mistake as to the document signed (non est factum). It also considers the impact of each of these types of mistake on the contract and