Key developments and materials

View Pensions by content type:

Latest Pensions News

Featured Pensions content

Practice notes
Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
Read More >
Produced in partnership with Paul Carney of Shoosmiths 19th May
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...
Read More >
19th May
Practice notes
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Enhanced protectionTHIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total amount of...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
Read More >
19th May
Practice notes
Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
Read More >
19th May
Practice notes
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
Read More >
Produced in partnership with Mark Ridler of Hill Dickinson 19th May
Practice notes
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...
Read More >
Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 19th May
Practice notes
The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...
Read More >
19th May
Practice notes
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
Read More >
19th May
Practice notes
How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...
Read More >
Produced in partnership with Ginevra Gatrell of gunnercooke LLP 19th May
Practice notes
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...
Read More >
19th May
Practice notes
Pensions Ombudsman determination trackerThe entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of...
Read More >
19th May
Practice notes
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
Read More >
Produced in partnership with Peter White 19th May

Most recent Key developments and materials content

Practice notes
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—pensionsThis legislation tracker is divided into the following sections:•Forthcoming Acts and Bills•Forthcoming Statutory...
Read More >
3rd Aug
Practice notes
Horizon scanning—PensionsThis Practice Note summarises the key legal developments that are expected to impact pension lawyers within the next 18...
Read More >
3rd Aug
Practice notes
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
Read More >
3rd Aug
Practice notes
Case tracker—forthcoming cases—pensionsThe entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the...
Read More >
3rd Aug
Practice notes
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)This Practice Note considers the ‘flexible furloughing’, revised version...
Read More >
2nd Aug
Practice notes
Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021)This Practice Note considers the extended version of the...
Read More >
2nd Aug
Practice notes
Case tracker—2021 pensions judgments—by dateThis tracker contains a list of significant pension judgments handed down in 2021 organised by date. The...
Read More >
2nd Aug
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...
Read More >
Produced in partnership with Mathias Cheung of Atkin Chambers 1st Aug
Q&As
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...
Read More >
1st Aug
Q&As
In the context of Brexit, what is meant by the ‘transition or implementation period’?The term ‘transition or implementation period’ is used in the...
Read More >
1st Aug
Q&As
What is the legal position where there is an inconsistency between the Withdrawal Agreement and domestic legislation?What is the relationship between...
Read More >
1st Aug
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...
Read More >
1st Aug
Q&As
How is the EU-UK Trade and Cooperation Agreement implemented in UK law, and how does this impact domestic statutory interpretation?This answer refers...
Read More >
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...
Read More >
Produced in partnership with Michael Bimmler of No 5 Chambers 1st Aug
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...
Read More >
1st Aug
Q&As
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...
Read More >
1st Aug
Q&As
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...
Read More >
1st Aug
Q&As
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

Popular documents