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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. 12th Jan
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
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
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 OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 12th Jan
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 Adele Isaacs of Bankside Chambers 12th Jan
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 12th Jan
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
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 12th Jan
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 12th Jan
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 12th Jan
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 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...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 12th Jan
Practice notes
ARCHIVED. This Practice Note has been archived and is not maintained.As well as the option to postpone auto-enrolment, employers which operate defined...
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9th Nov
Practice notes
Just as executives tend to enjoy better salary packages than the ordinary workforce, so is it often the case that they receive better pension...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes
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 12th Jan

Most recent Brexit content

Precedents
Retained EU law—training materialsThese training materials consist of template PowerPoint slides that can be used as the basis of one or more training...
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12th May
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...
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12th May
Practice notes
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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12th May
Q&As
What is the impact of Brexit on international transfers of personal data?This Q&A looks at the impact of Brexit on cross-border transfers of personal...
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12th May
Practice notes
Brexit timelineOn 23 June 2016, the UK held a referendum on its membership of the EU, with a majority voting in favour of the UK leaving the EU. On 29...
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12th May
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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11th May
Practice notes
ARCHIVED: This Practice Note has been archived and is not maintained. It considers the impact of Brexit on contractual boilerplate clauses in advance...
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10th May
Practice notes
This Practice Note outlines the key general implications in relation to pensions arising from the UK’s withdrawal from the European Union (EU) and the...
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Produced in partnership with Catherine Salafia of Eversheds Sutherland and Francois Barker of Eversheds Sutherland 4th May
Practice notes
This Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and concepts with reference to the...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 29th Apr
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 15th Apr
Q&As
Impact of BrexitBrexit will have no automatic impact on the Human Rights Act 1998 (HRA 1998), or the incorporation of the European Convention on Human...
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Produced in partnership with Alison Meacher of Hardwicke Chambers 15th Apr
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 15th Apr
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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9th Apr
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 9th Apr
Practice notes
This Practice Note provides background reading on the key forms and principles of EU law and legislation, examining the impact of Brexit on EU-derived...
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Produced in partnership with Carl Gardner of Head of Legal 8th Apr
Q&As
The term ‘transition or implementation period’ is used in the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland...
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8th Apr
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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8th Apr
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 16th Mar
Q&As
As things stand, if the UK and EU fail to agree and ratify an international treaty setting out the legal terms of the UK’s withdrawal from the EU, the...
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15th Feb

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