Overseas aspects of pension schemes

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Practice notes
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 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
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
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
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
Practice notes
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
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
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
Precedents
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
Practice notes
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
Practice notes
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
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
Precedents
Date: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of Substitution of...
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Produced in partnership with Blake Morgan LLP 12th Jan
Precedents
Month means a calendar month; Close This is a suggested definition for the term 'month', which...
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9th Nov
Practice notes
The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
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Produced in partnership with Peter White 12th Jan
Precedents
The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Most recent Overseas aspects of pension schemes content

Practice notes
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
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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9th Apr
Practice notes
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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9th Apr
Practice notes
Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are personal pension schemes or retirement annuities that...
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Produced in partnership with Sean McNulty of Blake Morgan 9th Apr
Practice notes
Since A-day (6 April 2006), the main elements of the UK tax regime applicable to employees and other individuals who are members of overseas pension...
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8th Apr
Practice notes
Brexit revocation of the cross-border pension scheme regimeAs a result of Brexit, the UK’s cross-border pension scheme regime became obsolete with...
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7th Apr
Practice notes
CORONAVIRUS (COVID-19) UPDATE: Through Pension Schemes Newsletter 128 and Pension Schemes Newsletter 121, HMRC announced that it will cancel penalties...
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Produced in partnership with Sean McNulty of Blake Morgan 31st Mar
Practice notes
At a very high level, certain provisions of the US Internal Revenue Code of 1986, as amended (the Code), commonly known as FATCA, seek to encourage...
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Produced in partnership with Linklaters 25th Feb
Q&As
Before the end of the Brexit implementation period on 11 pm on 31 December 2020 (known as ‘IP completion day’), legislation stated that the overseas...
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1st Feb
Q&As
The following Practice Note is relevant to your question: UK pensions tax treatment of internationally mobile employees and members, see in particular...
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7th Dec

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