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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 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
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
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
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
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
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
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
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 DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
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9th Nov
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
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
Precedents
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 12th Jan
Precedents
Month means a calendar month; Close This is a suggested definition for the term 'month', which...
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9th Nov
Practice notes
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 12th Jan
Precedents
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 12th Jan

Most recent Brexit content

Q&As
This answer refers to the provisions for implementation of the EU-UK Trade and Cooperation Agreement (TCA), and associated agreements, under Part 3 of...
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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 18th Jan
Q&As
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...
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Produced in partnership with Michael Bimmler of No 5 Chambers 18th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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18th Jan
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 18th Jan
Q&As
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...
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Produced in partnership with Adam Cygan of University of Leicester 15th Jan
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 14th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Kieran Laird of Gowling WLG 13th Jan
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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13th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Carl Gardner of Head of Legal 13th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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13th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 13th Jan
Q&As
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...
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11th Jan
Q&As
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))...
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11th Jan
Q&As
What is the relationship between the Withdrawal Agreement and domestic legislation?The relationship between the provisions of the Withdrawal Agreement...
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11th Jan
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 Jan
Q&As
As part of the UK’s domestic preparation for Brexit, the government is introducing a range of primary and secondary legislation, including a...
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11th Jan
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 11th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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11th Jan
Practice notes
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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11th Jan

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