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Latest Pensions News

The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

The following Pensions news provides comprehensive and up to date legal information on The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

The following Family news provides comprehensive and up to date legal information on Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Pensions weekly highlights—29 July 2021

Pensions weekly highlights—29 July 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—29 July 2021

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

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

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

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

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

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

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

Bridging pensions

Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes

Corporate trustees—articles of association of a pension trustee company

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

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

How to deal with Beckmann liabilities on a business sale

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 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

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 Key developments and materials content

Practice notes

Consultation tracker—pensions

Consultation tracker—pensionsThis Lexis®PSL Pensions consultation tracker tool displays key consultations (both formal and informal) conducted in the...
Read More >
3rd Aug
Practice notes

Legislation tracker—pensions

Legislation tracker—pensionsThis legislation tracker is divided into the following sections:•Forthcoming Acts and Bills•Forthcoming Statutory...
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3rd Aug
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Practice notes

Horizon scanning—Pensions

Horizon scanning—PensionsThis Practice Note summarises the key legal developments that are expected to impact pension lawyers within the next 18...
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3rd Aug
tag iconIn-house
Practice notes

Brexit legislation tracker

Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
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3rd Aug
tag iconBrexit
Practice notes

Case tracker—forthcoming cases—pensions

Case tracker—forthcoming cases—pensionsThe entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the...
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3rd Aug
Practice notes

Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021)

Coronavirus Job Retention Scheme (extended version 1 May to 30 September 2021)This Practice Note considers the extended version of the Coronavirus Job...
Read More >
2nd Aug
Practice notes

Coronavirus Job Retention Scheme (revised version 1 July to 31 October 2020)

Coronavirus Job Retention Scheme (revised version 1 July to 31 October 2020)This Practice Note considers the ‘flexible furloughing’, revised version...
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2nd Aug
tag iconCOVID-19
Practice notes

Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021)

Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021)This Practice Note considers the extended version of the...
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2nd Aug
tag iconCOVID-19
Practice notes

Case tracker—2021 pensions judgments—by date

Case tracker—2021 pensions judgments—by dateThis tracker contains a list of significant pension judgments handed down in 2021 organised by date. The...
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2nd Aug
Q&As

What is retained EU law?

What is retained EU law?Retained EU law is a legal concept describing EU-derived legislation, rights and principles the UK plans to preserve in UK law...
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Produced in partnership with Mathias Cheung of Atkin Chambers 1st Aug
tag iconBrexit
Q&As

What are the key features of a Brexit SI?

What are the key features of a Brexit SI?As part of the UK’s domestic preparation for Brexit, the government is introducing a range of primary and...
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1st Aug
tag iconBrexit
Q&As

In the context of Brexit, what is meant by the ‘transition or implementation period’?

In the context of Brexit, what is meant by the ‘transition or implementation period’?The term ‘transition or implementation period’ is used in the...
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1st Aug
tag iconBrexit
Q&As

What is the legal position where there is an inconsistency between the Withdrawal Agreement and domestic legislation?

What is the legal position where there is an inconsistency between the Withdrawal Agreement and domestic legislation?What is the relationship between...
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1st Aug
Q&As

What is the sifting process for Brexit legislation?

What is the sifting process for Brexit legislation?Under the European Union (Withdrawal) Act 2018 (EU(W)A 2018), before certain proposed statutory...
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1st Aug
tag iconBrexit
Q&As

How is the EU-UK Trade and Cooperation Agreement implemented in UK law, and how does this impact domestic statutory interpretation?

How is the EU-UK Trade and Cooperation Agreement implemented in UK law, and how does this impact domestic statutory interpretation?This answer refers...
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Produced in partnership with Eleonor Duhs of Fieldfisher and Louise Laing of Brodies LLP, FieldfisherCounsel for EU and International Law, House of Commons 1st Aug
Q&As

What is the status of EU directives in the context of retained EU law? Are there any circumstances where EU directives or provisions of directives (and associated case law) are retained?

What is the status of EU directives in the context of retained EU law? Are there any circumstances where EU directives or provisions of directives...
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Produced in partnership with Michael Bimmler of No 5 Chambers 1st Aug
Q&As

How do I sign up for Brexit alerts?

How do I sign up for Brexit alerts?Brexit news and analysis in Lexis®PSLYou can receive Brexit news updates and analysis by signing up for alerts...
Read More >
1st Aug
tag iconBrexit
Q&As

What is retained case law and to what extent are UK courts and tribunals bound/able to follow it?

What is retained case law and to what extent are UK courts and tribunals bound/able to follow it?Retained case law is defined in section 6(7) of the...
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1st Aug
Q&As

What guidance is available to prepare for no deal Brexit?

What guidance is available to prepare for no deal Brexit?As things stand, if the UK and EU fail to agree and ratify an international treaty setting...
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1st Aug
tag iconBrexit
Q&As

Is it possible to access previous versions of legislation that have been amended or revoked statutory instruments etc?

Is it possible to access previous versions of legislation that have been amended or revoked statutory instruments etc?Online historical versions for...
Read More >
1st Aug
tag iconBrexit

Popular documents

Admissibility of hearsay evidence in criminal proceedings

Admissibility of hearsay evidence in criminal proceedings

Admissibility of hearsay evidence in criminal proceedingsHow to identify hearsayThe definition of hearsay is contained in the Criminal Justice Act 2003 (CJA 2003). It comprises of four essential elements.There must be:•a statement•made out of court•relied on for the truth of the matter stated,

Enquiries before contract

Enquiries before contract

Coronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by the government’s response to the COVID-19 outbreak. For updates on key developments and related practical guidance on the implications for lawyers, see Practice Note: Coronavirus (COVID-19)—implications

Joint, several, and joint and several liability

Joint, several, and joint and several liability

Joint, several, and joint and several liabilityContractWhere a contract is made by two or more parties it may contain a promise or obligation made by two or more of those parties. Any such promise may be:•joint•several, or•joint and severalWhether an undertaking is joint, several, or joint and

Indemnity costs orders—principles

Indemnity costs orders—principles

Indemnity costs orders—principlesThis Practice Note considers orders for costs determined on an indemnity basis (indemnity costs orders). A court may order that costs are assessed on an indemnity basis so that any doubt as to the costs claimed are resolved in favour of the receiving party. Compare