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.
On 11 May 2026, HMRC published a new Technical note: inheritence tax on pensions....
The full text of the Pension Schemes Act 2026 (PSA 2026) as passed by Parliament was published on legislation.gov.uk on Friday 8 May 2026, the Act...
The Pensions Regulator (TPR) has launched a consultation on a draft version of its refreshed corporate strategy for 2026 to 2031, setting out a more...
The House of Lords Library has published a research briefing which explores what announcements the government could make in the King’s Speech on 13...
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...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
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
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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