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Practice notes
Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
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 This Practice Note has been archived and is not maintained.As...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
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
Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
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19th May
Practice notes
Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
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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
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
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
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
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 Country-specific pensions content

Practice notes
Pensions and retirement plans—Brazil—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in Brazil...
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5th Jun
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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5th Jun
Practice notes
Pensions and retirement plans—Canada—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in Canada...
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5th Jun
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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5th Jun
Practice notes
Pensions and retirement plans—Hong Kong—Q&A guideThe international pensions law guide for Hong Kong is presented in a Q&A format. The questions are...
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5th Jun
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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5th Jun
Practice notes
Pensions and retirement plans—Sweden—Q&A guideThe international pensions law guide for Sweden is presented in a Q&A format. The questions are set out...
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5th Jun
Practice notes
Pensions and retirement plans—Spain—Q&A guideThe international pensions law guide for Spain is presented in a Q&A format. The questions are set out...
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5th Jun
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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5th Jun
Practice notes
Pensions and retirement plans—Mozambique—Q&A guideThe international pensions law guide for Mozambique is presented in a Q&A format. The questions are...
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5th Jun
Practice notes
Pensions and retirement plans—Chile—Q&A guideThe international pensions law guide for Chile is presented in a Q&A format. The questions are set out...
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5th Jun
Practice notes
Pensions and retirement plans—Argentina—Q&A guideThe international pensions law guide for Argentina is presented in a Q&A format. The questions are...
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5th Jun
Practice notes
Pensions and retirement plans—United Arab Emirates—Q&A guideThe international pensions law guide for the United Arab Emirates is presented in a Q&A...
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5th Jun
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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5th Jun
Practice notes
Pensions and retirement plans—China—Q&A guideThe international pensions law guide for China is presented in a Q&A format. The questions are set out...
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5th Jun
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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5th Jun
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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5th Jun
Practice notes
Pensions and retirement plans—Japan—Q&A guideThe international pensions law guide for Japan is presented in a Q&A format. The questions are set out...
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5th Jun
Practice notes
Pensions and retirement plans—Portugal—Q&A guideThe international pensions law guide for Portugal is presented in a Q&A format. The questions are set...
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5th Jun
Practice notes
Pensions and retirement plans—Kenya—Q&A guideThe international pensions law guide for the Kenya is presented in a Q&A format. The questions are set...
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5th Jun

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