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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 This Practice Note has been archived and is not maintained.As...
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19th May
Practice notes
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’ 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?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
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19th May
Practice notes
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)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 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 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 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—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 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 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 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 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 schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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19th May
Practice notes
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 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 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 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 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)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 pensionsUnder EU law, pension schemes are referred to as Institutions for Occupational Retirement Provision (IORPs). The...
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15th Aug
Practice notes
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 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 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 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 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 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...
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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?Before the end of the Brexit...
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15th Aug
Practice notes
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 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 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 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 guideThis Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in...
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31st Jul
Practice notes
Pensions and retirement plans—Venezuela—Q&A guideThe international pensions law guide for Venezuela is presented in a Q&A format. The questions are...
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31st Jul

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