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Latest Pensions News

End of insolvency temporary provisions—introduction of new temporary provisions

End of insolvency temporary provisions—introduction of new temporary provisions

The following Banking & Finance news provides comprehensive and up to date legal information on End of insolvency temporary provisions—introduction of new temporary provisions

Pensions weekly highlights—16 September 2021

Pensions weekly highlights—16 September 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—16 September 2021

DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

The following Banking & Finance news provides comprehensive and up to date legal information on DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

Scheme unable to recover full overpayment because member failed to appreciate implications of incorrect benefit information (Mrs E CAS-30002–K6Z8)

Scheme unable to recover full overpayment because member failed to appreciate implications of incorrect benefit information (Mrs E CAS-30002–K6Z8)

The following Pensions news provides comprehensive and up to date legal information on Scheme unable to recover full overpayment because member failed to appreciate implications of incorrect benefit information (Mrs E CAS-30002–K6Z8)

Featured Pensions content

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?In this Practice Note, references to the...

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?THIS PRACTICE NOTE APPLIES TO SCHEMES ENTERING THE FINANCIAL ASSISTANCE SCHEME FROM 1...

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...

Practice notes

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

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...
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19th May
Practice notes

The Post-2015 National Health Service Pension Scheme

The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
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Produced in partnership with Paul Carney of Shoosmiths 19th May
Practice notes

Pension bulk transfers—beginners’ guide

Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes

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

What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
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19th May
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 19th May
Practice notes

Fixed protection 2012 (FP 2012)

Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
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19th May
Practice notes

Corporate trustees—articles of association of a pension trustee company

Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
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Produced in partnership with Mark Ridler of Hill Dickinson 19th May
Practice notes

Investment management agreements—trustee considerations

Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
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Produced in partnership with Martin Scott of gunnercooke LLP 19th May
Practice notes

The pre A-day pensions tax regime

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...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 19th May
Practice notes

The Pension Protection Fund—compensation

The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...
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19th May
Practice notes

Serious ill-health lump sum payments

Serious ill-health lump sum paymentsWhen is a serious ill-health lump sum payable?Under the Finance Act 2004 (FA 2004), Sch 29, para 4, a scheme...
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19th May
Practice notes

Pensions Ombudsman determination tracker

Pensions Ombudsman determination trackerThe entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of...
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19th May
Practice notes

How to deal with Beckmann liabilities on a business sale

How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 19th May
Practice notes

TUPE and Beckmann—the pensions exception

TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
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19th May
Practice notes

Auto-enrolment—certification of DC schemes

Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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19th May
Practice notes

Anti-franking

Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
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Produced in partnership with Peter White 19th May

Most recent International pensions content

Practice notes

FATCA in the UK—pension schemes

FATCA in the UK—pension schemesAt a very high level, certain provisions of the US Internal Revenue Code of 1986, as amended (the Code), commonly known...
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Produced in partnership with Linklaters 6th Sep
Practice notes

Pensions and retirement plans—United Kingdom—Q&A guide

Pensions and retirement plans—United Kingdom—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans...
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15th Aug
Practice notes

Pensions and retirement plans—Italy—Q&A guide

Pensions and retirement plans—Italy—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in Italy...
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15th Aug
Practice notes

Pensions and retirement plans—Ireland—Q&A guide

Pensions and retirement plans—Ireland—Q&A guideThe international pensions law guide for Ireland is presented in a Q&A format. The questions are set...
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15th Aug
Practice notes

Qualifying Recognised Overseas Pension Schemes (QROPS)

Qualifying Recognised Overseas Pension Schemes (QROPS)Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are...
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Produced in partnership with Sean McNulty of Blake Morgan 15th Aug
Practice notes

The IORP II Directive and pensions

The IORP II Directive and pensionsUnder EU law, pension schemes are referred to as Institutions for Occupational Retirement Provision (IORPs). The...
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15th Aug
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Practice notes

Types of overseas pension schemes

Types of overseas pension schemesThere are different categories of overseas pension schemes, with various layers of requirements. These...
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Produced in partnership with Stephenson Harwood and Fraser Sparks of PwC 15th Aug
Practice notes

UK pensions tax treatment of internationally mobile employees and members

UK pensions tax treatment of internationally mobile employees and membersSince A-day (6 April 2006), the main elements of the UK tax regime applicable...
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15th Aug
Practice notes

Solvency II and UK pensions

Solvency II and UK pensionsWhat is Solvency II?Solvency II is a European risk-based solvency capital regime which provides a harmonised prudential...
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15th Aug
Practice notes

International pension transfers

International pension transfersCORONAVIRUS (COVID-19) UPDATE: Through Pension Schemes Newsletter 128 and Pension Schemes Newsletter 121, HMRC...
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Produced in partnership with Sean McNulty of Blake Morgan 15th Aug
Practice notes

Cross-border pension schemes before IP completion day

Cross-border pension schemes before IP completion dayBrexit revocation of the cross-border pension scheme regimeAs a result of Brexit, the UK’s...
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15th Aug
Practice notes

Pensions and retirement plans—Germany—Q&A guide

Pensions and retirement plans—Germany—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in...
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15th Aug
Q&As

Parents can make contributions to a pension scheme for their children under the age of 18. Does the child and/or the parent have to be resident in the UK to do this?

Parents can make contributions to a pension scheme for their children under the age of 18. Does the child and/or the parent have to be resident in the...
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15th Aug
Q&As

Were transfers to Gibraltar-based QROPS still exempt from the overseas transfer charge during the implementation period?

Were transfers to Gibraltar-based QROPS still exempt from the overseas transfer charge during the implementation period?Before the end of the Brexit...
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15th Aug
Practice notes

Pensions and retirement plans—Mexico—Q&A guide

Pensions and retirement plans—Mexico—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in Mexico...
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12th Aug
Practice notes

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

Pensions and retirement plans—South Africa—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in...
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12th Aug
Practice notes

Getting the Deal Through: Labour & Employment 2020

Getting the Deal Through: Labour & Employment 2020Jurisdictions coveredThe following jurisdictions are covered in this report:Angola; Argentina;...
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31st Jul
Practice notes

Pensions and retirement plans—India—Q&A guide

Pensions and retirement plans—India—Q&A guideThe international pensions law guide for India is presented in a Q&A format. The questions are set out...
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31st Jul
Practice notes

Pensions and retirement plans—Switzerland—Q&A guide

Pensions and retirement plans—Switzerland—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in...
Read More >
31st Jul
Practice notes

Pensions and retirement plans—Venezuela—Q&A guide

Pensions and retirement plans—Venezuela—Q&A guideThe international pensions law guide for Venezuela is presented in a Q&A format. The questions are...
Read More >
31st Jul

Popular documents

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part as a tax-free lump sum. HMRC calls this a ‘pension commencement lump sum’ (PCLS). Taking a lump sum is usually at the option of the member who will

Parent company guarantees (PCGs) in construction

Parent company guarantees (PCGs) in construction

Parent company guarantees (PCGs) in constructionIn the construction industry, parent company guarantees (PCGs) are commonly given to the employer by the main contractor’s holding company to guarantee the performance of the contract by the subsidiary main contractor. This is a requirement in almost

Judicial review—time limits and the pre-action protocol

Judicial review—time limits and the pre-action protocol

Judicial review—time limits and the pre-action protocolWhen considering whether and how to bring a claim for judicial review, the first step is to consider whether judicial review is be an appropriate means of addressing the issues raised by the case at hand. For further guidance, see Practice Note:

SRA Code of Conduct for individuals and firms

SRA Code of Conduct for individuals and firms

SRA Code of Conduct for individuals and firmsThis Practice Note provides guidance on the SRA Codes of Conduct, contained in the SRA Standards and Regulations, in force from 25 November 2019. The SRA Standards and Regulations include two Codes of Conduct—a Code forSolicitors, RELs and RFLs and a Code