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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 9th Nov
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 9th Nov
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 9th Nov
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 9th Nov
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 Jovana Nedeljkov of Bankside Chambers 9th Nov
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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9th Nov
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. 9th Nov
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 9th Nov
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 9th Nov
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 9th Nov

Most recent Key developments and materials content

Practice notes
The entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the left of the page).DiscriminationThe Lord...
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2nd Dec
Practice notes
This Practice Note discusses the impact of Brexit on the general processing of personal data under the General Data Protection Regulation, Regulation...
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2nd Dec
Practice notes
STOP PRESS (27/11/20): Three of HMRC’s guidance documents on the Coronavirus Job Retention Scheme (CJRS) were updated on 26 November 2020,...
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2nd Dec
Practice notes
The entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the left of the...
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2nd Dec
Practice notes
This Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the UK’s withdrawal from the...
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1st Dec
Practice notes
This table contains an archive of news stories and developments on coronavirus (COVID-19) that relate to pensions.DateNews story / analysisBrief...
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30th Nov
Practice notes
This Practice Note sets out the key UK tax rates, thresholds and allowances. This Practice Note is intended as a quick reference guide, not a...
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29th Nov
Q&As
Brexit news and analysis in Lexis®PSLYou can receive Brexit news updates and analysis by signing up for alerts within Lexis®PSL. Brexit related news...
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29th Nov
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained. It tracks the progress of UK primary legislation introduced as part of the...
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29th Nov
Practice notes
Published on 18 December 2017, this year’s Brexit round-up reviews some of the most significant developments of 2017 and previews what is on the...
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29th Nov
Practice notes
STOP PRESS: The European Union (Withdrawal) Act 2018 (EU(W)A 2018) received Royal Assent on 26 June 2018, see: LNB News 27/06/2018 48 and Brexit...
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Produced in partnership with Carl Gardner of Head of Legal 29th Nov
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note contains guidance on subjects relevant prior to/during the...
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Produced in partnership with Adam Cygan of University of Leicester 29th Nov
Practice notes
Background—EU law in the UKPre-exit dayThe European Communities Act 1972 (ECA 1972) was introduced and intended to give effect to the UK's obligations...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 29th Nov
Practice notes
The UK’s formal withdrawal from the EU took effect at 11 pm on 31 January 2020 (exit day). At this point, the withdrawal period under Article 50 TEU...
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Produced in partnership with Kieran Laird of Gowling WLG 29th Nov
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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29th Nov
Precedents
These training materials consist of template PowerPoint slides that can be used as the basis of one or more training seminars providing an...
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29th Nov
Q&As
What is prorogation of Parliament?Prorogation is an act which marks the end of a parliamentary session without the dissolution of Parliament. It...
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29th Nov
Q&As
Retained EU law is a legal concept describing EU-derived legislation, rights and principles the UK plans to preserve in UK law after Brexit. It is a...
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Produced in partnership with Mathias Cheung of Atkin Chambers 29th Nov
Q&As
Online historical versions for over 2,400 enactments can be accessed on LexisLibrary. These are predominantly acts and a small number of statutory...
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29th Nov
Q&As
Under the European Union (Withdrawal) Act 2018 (EU(W)A 2018), before certain proposed statutory instruments (Brexit SIs) are formally laid in...
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29th Nov

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