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Latest Pensions News

Assessing the likely impact of the DWP’s proposals to introduce simpler annual benefit statements for members of DC pension schemes

Assessing the likely impact of the DWP’s proposals to introduce simpler annual benefit statements for members of DC pension schemes

The following Employment news provides comprehensive and up to date legal information on Assessing the likely impact of the DWP’s proposals to introduce simpler annual benefit statements for members of DC pension schemes

Analysis of the Pension Regulator’s Annual Funding Statement 2021

Analysis of the Pension Regulator’s Annual Funding Statement 2021

The following Pensions news provides comprehensive and up to date legal information on Analysis of the Pension Regulator’s Annual Funding Statement 2021

Court of Appeal holds pensions increase rule means what it says (Britvic plc v Britvic Pensions Ltd)

Court of Appeal holds pensions increase rule means what it says (Britvic plc v Britvic Pensions Ltd)

The following Pensions news provides comprehensive and up to date legal information on Court of Appeal holds pensions increase rule means what it says (Britvic plc v Britvic Pensions Ltd)

Pensions weekly highlights—17 June 2021

Pensions weekly highlights—17 June 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—17 June 2021

Featured Pensions content

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structure

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structure

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structureIn this Practice Note, references to the National...

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...

Practice notes

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...
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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]

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

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

Enhanced protection

Enhanced protectionTHIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total amount of...
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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

The Electricity Supply Pension Scheme

The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 19th May
Practice notes

Flexible benefits vs safeguarded benefits

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

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

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

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

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

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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5th Jun
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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5th Jun
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 5th Jun
Practice notes

Pensions and retirement plans—Japan—Q&A guide

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 guide

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 guide

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
Practice notes

Pensions and retirement plans—Russia—Q&A guide

Pensions and retirement plans—Russia—Q&A guideThe international pensions law guide for Russia is presented in a Q&A format. The questions are set out...
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5th Jun
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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5th Jun
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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5th Jun
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 5th Jun
Practice notes

Pensions and retirement plans—Belgium—Q&A guide

Pensions and retirement plans—Belgium—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

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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5th Jun
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Practice notes

Pensions and retirement plans—Australia—Q&A guide

Pensions and retirement plans—Australia—Q&A guideThe international pensions law guide for Australia is presented in a Q&A format. The questions are...
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5th Jun
Practice notes

Pensions and retirement plans—USA—Q&A guide

Pensions and retirement plans—USA—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in USA...
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5th Jun
Practice notes

Pensions and retirement plans—France—Q&A guide

Pensions and retirement plans—France—Q&A guideThe international pensions law guide for France is presented in a Q&A format. The questions are set out...
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5th Jun
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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5th Jun
Practice notes

Getting the Deal Through: Executive Compensation & Employee Benefits 2020

Getting the Deal Through: Executive Compensation & Employee Benefits 2020Jurisdictions coveredThe following jurisdictions are covered in this...
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5th Jun
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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5th Jun
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 5th Jun

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Report on title—long form

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Property: [insert name and/or address of the Property] (‘Property’)Purchaser: [insert name, address and (if applicable) company registration number of buyer]Transaction: [insert brief details]1Executive summary1.1Scope of reportThis report is addressed to you [insert buyer’s name] and has been

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False imprisonment

False imprisonment

False imprisonmentLiabilityFalse imprisonment consists of the complete deprivation of liberty without a lawful basis. Claims will in practice be made against a public body that exercises detention powers, usually a local police force, the Secretary of State for the Home Department or the Secretary

Section 26 notice—Tenant’s request for a new business tenancy under LTA 1954

Section 26 notice—Tenant’s request for a new business tenancy under LTA 1954

Tenant's request for a new business tenancyThese drafting notes are for use when completing a tenant’s request for a new business tenancy under the Landlord and Tenant Act 1954. They are intended to be used when completing the prescribed form under the Landlord and Tenant Act 1954, Part 2 (Notices)