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Practice notes
Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...
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19th May
Practice notes
The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
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Produced in partnership with Paul Carney of Shoosmiths 19th May
Practice notes
Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 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...
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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...
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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...
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19th May
Practice notes
Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
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Produced in partnership with Mark Ridler of Hill Dickinson 19th May
Practice notes
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
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Produced in partnership with Martin Scott of gunnercooke LLP 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...
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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...
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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...
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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...
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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...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 19th May
Practice notes
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
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19th May
Practice notes
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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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...
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Produced in partnership with Peter White 19th May

Most recent Brexit content

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...
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22nd Sep
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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21st Sep
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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17th Sep
Practice notes
Brexit—implications for data protectionThis Practice Note discusses the impact of Brexit on the general processing of personal data under the General...
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14th Sep
Practice notes
Brexit—introduction to the Withdrawal AgreementThe UK’s formal withdrawal from the EU took effect at 11 pm on 31 January 2020 (exit day). At this...
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Produced in partnership with Kieran Laird of Gowling WLG 8th Sep
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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26th Aug
Practice notes
Brexit—drafting boilerplate clauses [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. It considers the impact of Brexit...
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22nd Aug
Practice notes
Brexit and IP completion day—the implications for pensionsThis Practice Note outlines the key general implications in relation to pensions arising...
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Produced in partnership with Catherine Salafia of Eversheds Sutherland and Francois Barker of Eversheds Sutherland 15th Aug
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 Aug
Practice notes
Brexit—key legislation explainedBackground—EU law in the UKPre-exit dayThe European Communities Act 1972 (ECA 1972) was introduced and intended to...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 12th Aug
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...
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12th Aug
Practice notes
The status of EU law in the UK after Brexit This Practice Note provides background reading on the key forms and principles of EU law and legislation,...
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Produced in partnership with Carl Gardner of LexisNexis 12th Aug
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...
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Produced in partnership with Adam Cygan of University of Leicester 12th Aug
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 12th Aug
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 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...
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12th 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...
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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 12th 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...
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Produced in partnership with Mathias Cheung of Atkin Chambers 12th Aug

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