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

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...

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBS

Just as executives tend to enjoy better salary packages than the ordinary workforce, so is it often the case that they receive better pension...

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 This Practice Note has been archived and is not maintained.As well as the option to postpone auto-enrolment, employers which operate defined...

The pre A-day pensions tax regime

The pre A-day pensions tax regime

The pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The pre A-day regime may still be of...

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 pension provision:•the basic State pension—this was a...
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9th Nov
Practice notes

Pension attachment orders

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

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

Pension bulk transfers—beginners’ guide

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

Introduction to retained EU law

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
tag iconBrexit
Practice notes

Bridging pensions

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

Beddoe applications

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

How to deal with Beckmann liabilities on a business sale

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

Execution clause—company—deed

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
tag iconIn-house
Practice notes

How to deal with a section 75 debt—an introduction

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

Personal pension schemes—disclosure requirements before 6 April 2014 [Archived]

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

Calculating pension loss in employment tribunal claims

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

Deed of substitution

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 definition

Month means a calendar month; Close This is a suggested definition for the term 'month', which...
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9th Nov
Practice notes

Anti-franking

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 employment contract—sample pensions clauses

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

Case tracker—forthcoming cases—pensions

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

Brexit—implications for data protection

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
tag iconBrexit tag iconIn-house
Practice notes

Coronavirus Job Retention Scheme (extended version from 1 November 2020)

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

Case tracker—judgments handed down in 2020—pensions

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

Brexit legislation tracker

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
tag iconBrexit
Practice notes

Coronavirus (COVID-19) news tracker—pensions

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
tag iconCOVID-19
Practice notes

Key UK tax rates, thresholds and allowances

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

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 within Lexis®PSL. Brexit related news...
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29th Nov
tag iconBrexit
Practice notes

Brexit legislation tracker 2017–19 [Archived]

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
tag iconBrexit
Practice notes

Brexit round-up: reviewing 2017 and previewing 2018 [Archived]

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
tag iconBrexit
Practice notes

The status of EU law in the UK after Brexit

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
tag iconBrexit
Practice notes

Brexit—exiting the EU under Article 50 [Archived]

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
tag iconBrexit
Practice notes

Brexit—key legislation explained

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
tag iconBrexit
Practice notes

Brexit—introduction to the Withdrawal Agreement

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
tag iconBrexit
Practice notes

Introduction to retained EU law

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
tag iconBrexit
Precedents

Retained EU law—training materials

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
tag iconBrexit
Q&As

What is prorogation of Parliament?

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
tag iconBrexit
Q&As

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 after Brexit. It is a...
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Produced in partnership with Mathias Cheung of Atkin Chambers 29th Nov
tag iconBrexit
Q&As

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

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
tag iconBrexit
Q&As

What is the sifting process for Brexit legislation?

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
tag iconBrexit

Popular documents

LEXISNEXIS

Constructive trusts

Millett LJ subdivided types of constructive trust into two categories, distinguishing between:•the constructive trust proper, where equity intervenes to prevent the legal owner from unconscionably denying the beneficial interest of another (known as the institutional constructive trust)•the

LEXISNEXIS

Negligence—when is the duty of care breached?

Having established that a duty of care exists (see Practice Note: Negligence—when does a duty of care arise?), it is then necessary to consider whether or not there has been a breach of that duty. This will depend on a number of factors outlined below and considered against the general background of

LEXISNEXIS

Skeleton arguments

This Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further below.Note: this Practice Note does not deal with the

LEXISNEXIS

Separation of powers—legislative, executive and judiciary

Source of the doctrine of the separation of powersThe origins of the doctrine are often traced to John Locke’s Second Treatise of Government (1689), in which he identified the 'executive' and 'legislative' powers as needing to be separate.‘… it may be too great a temptation to human frailty, apt to