Sign-in Help

Brexit

View Pensions by content type:

Practice notes
Precedents
Q&As
News

Latest Pensions News

EU to start UK data adequacy decision-making process in ‘weeks’, top official says

EU to start UK data adequacy decision-making process in ‘weeks’, top official says

The following Commercial news provides comprehensive and up to date legal information on EU to start UK data adequacy decision-making process in ‘weeks’, top official says

Climate related disclosures for UK financial institutions—new UK mandatory requirements

Climate related disclosures for UK financial institutions—new UK mandatory requirements

The following Banking & Finance news provides comprehensive and up to date legal information on Climate related disclosures for UK financial institutions—new UK mandatory requirements

Pensions weekly highlights—14 January 2021

Pensions weekly highlights—14 January 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—14 January 2021

The Brexit trade deal—what it really means for financial services

The Brexit trade deal—what it really means for financial services

The following Banking & Finance news provides comprehensive and up to date legal information on The Brexit trade deal—what it really means for financial services

Featured Pensions content

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 This Practice Note has been archived and is not maintained.As well as the option to postpone auto-enrolment, employers which operate defined...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...
Read More >
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...
Read More >
Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 12th Jan
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...
Read More >
Produced in partnership with Gary Delderfield of Eversheds Sutherland 12th Jan
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...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
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...
Read More >
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...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
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...
Read More >
Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
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...
Read More >
Produced in partnership with Ginevra Gatrell of gunnercooke LLP 12th Jan
Precedents

Execution clause—company—deed

Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 12th Jan
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...
Read More >
Produced in partnership with Blake Morgan LLP 12th Jan
Precedents

Month definition

Month means a calendar month; Close This is a suggested definition for the term 'month', which...
Read More >
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)...
Read More >
Produced in partnership with Peter White 12th Jan
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...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Most recent Brexit content

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 to the provisions for implementation of the EU-UK Trade and Cooperation Agreement (TCA), and associated agreements, under Part 3 of...
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 18th Jan
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?

Sections 2 to 7 of the European Union (Withdrawal) Act 2018 (EU(W)A 2018), as amended by the European Union (Withdrawal Agreement) Act 2020 (EU(WA)A...
Read More >
Produced in partnership with Michael Bimmler of No 5 Chambers 18th Jan
Practice notes

Brexit legislation tracker

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
Read More >
18th Jan
tag iconBrexit
Practice notes

Brexit and IP completion day—the implications for pensions

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...
Read More >
Produced in partnership with Catherine Salafia of Eversheds Sutherland and Francois Barker of Eversheds Sutherland 18th Jan
tag iconBrexit
Q&As

What are the key considerations for establishing whether a piece of direct EU legislation is within the scope of retained EU law?

What are directly applicable EU laws?During the UK’s membership of the EU, EU legislation did not form part of the UK legal system in the same way as...
Read More >
Produced in partnership with Adam Cygan of University of Leicester 15th Jan
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...
Read More >
Produced in partnership with Adam Cygan of University of Leicester 14th Jan
tag iconBrexit
Practice notes

Brexit—introduction to the Withdrawal Agreement

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
Read More >
Produced in partnership with Kieran Laird of Gowling WLG 13th Jan
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...
Read More >
13th Jan
tag iconBrexit
Practice notes

The status of EU law in the UK after Brexit

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
Read More >
Produced in partnership with Carl Gardner of Head of Legal 13th Jan
tag iconBrexit
Practice notes

Brexit timeline

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
Read More >
13th Jan
tag iconBrexit
Practice notes

Brexit—key legislation explained

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
Read More >
Produced in partnership with Dr. Kieran Laird of Gowling WLG 13th Jan
tag iconBrexit
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 European Union (Withdrawal) Act 2018 (EU(W)A 2018). It encompasses both domestic case law and the...
Read More >
11th Jan
Q&As

To what extent are UK courts and tribunals bound by domestic and EU case law on Brussels I (recast) decided before/after IP completion day? If not bound, in what circumstances may they still have regard to it?

This Q&A is intended as a guide to the functioning of retained EU law, rather than the specifics of Regulation (EU) 1215/2012 (Brussels I (recast))...
Read More >
11th Jan
Q&As

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

What is the relationship between the Withdrawal Agreement and domestic legislation?The relationship between the provisions of the Withdrawal Agreement...
Read More >
11th Jan
Q&As

I understand that the UK and the EU Commission have taken conflicting stances to the application of the Hague Convention on Choice of Court Agreements after 31 December 2020 to the UK. What impact is this likely to have in UK proceedings?

For the purposes of this Q&A we have assumed that the UK does not accede to the Lugano Convention. If the UK does become party to the Lugano...
Read More >
11th Jan
tag iconBrexit
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...
Read More >
11th Jan
tag iconBrexit tag iconIn-house
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 secondary legislation, including a...
Read More >
11th Jan
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...
Read More >
Produced in partnership with Mathias Cheung of Atkin Chambers 11th Jan
tag iconBrexit
Practice notes

Introduction to retained EU law

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
Read More >
11th Jan
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...
Read More >
11th Jan
tag iconBrexit

Popular documents

LEXISNEXIS

Ad hoc arbitration—an introduction to the key features of ad hoc arbitration

An ad hoc arbitration is any arbitration in which the parties have not selected an institution to administer the arbitration. This offers parties flexibility as to the conduct of the arbitration, but less external support for the process. It can be quicker than institutional arbitration but not if

LEXISNEXIS

Compulsory winding up of a company—the process and procedure

STOP PRESS: The Corporate Insolvency and Governance Act 2020 contains provisions which, on a temporary basis (presently until 31 December 2020) impose significant limitations on the ability for a creditor to seek a winding-up order against a company. For further reading, see Practice Note: Corporate

LEXISNEXIS

Acting in concert

Produced with input from Rebecca Cousin of Slaughter and May on market practice.This Practice Note summarises the rules and guidance in relation to parties who are, or may be presumed to be, acting in concert for the purposes of The City Code on Takeovers and Mergers (the Code). In particular the

LEXISNEXIS

Forum non conveniens—scope and application

This Practice Note considers the doctrine of forum non conveniens, also referred to as the appropriate forum or the proper place for a dispute to be determined. This doctrine is of relevance when determining whether the courts of England and Wales have jurisdiction to hear a dispute and is applied