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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 Coronavirus (COVID-19) content

Practice notes
Corporate Insolvency and Governance Act 2020—the pensions implicationsKey provisions of the ActOn 25 June 2020, after less than 40 days in Parliament,...
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16th May
Practice notes
Coronavirus (COVID-19)—the pensions implications for employersCoronavirus (COVID-19) represents a big challenge for employers participating in pension...
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16th May
Practice notes
Coronavirus Job Retention Scheme—the pensions implicationsWhat is the CJRS?At Spring Budget 2020, the government announced several measures to help...
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16th May
Practice notes
Coronavirus (COVID-19)—the pensions implications for trusteesCoronavirus (COVID-19) represents a big challenge for trustees running pension...
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16th May
Practice notes
Coronavirus (COVID-19) news tracker—pensionsThis table contains an archive of news stories and developments on coronavirus (COVID-19) that relate to...
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16th May
Practice notes
Part 26 A restructuring plan: pension issuesSection 7 of and Schedule 9 to the Corporate Insolvency and Governance Act 2020 (CIGA 2020) introduce a...
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15th May
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...
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15th May
Practice notes
Coronavirus Job Retention Scheme (extended version 1 November 2020 to 30 April 2021)UPDATE (6/5/21): On 15 April 2021, HM Treasury published a further...
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15th May
Practice notes
Coronavirus Job Retention Scheme (original version to 30 June 2020)This Practice Note considers the original Coronavirus (COVID-19) Job Retention...
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15th May
Practice notes
Job Support SchemeSTOP PRESS (9/11/20): On 30 October 2020, HMRC published 11 guidance notes giving further details of eligibility for the Job Support...
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15th May
Practice notes
Emergency volunteering leave [Archived]ARCHIVED: This archived Practice Note is not maintained and is for background information only.UPDATE...
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15th May
Practice notes
Coronavirus Job Retention Scheme (revised version 1 July to 31 October 2020)This Practice Note considers the ‘flexible furloughing’, revised version...
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15th May
Q&As
Many businesses are closing their offices or recommending their staff work from home in an attempt to slow the spread of coronavirus (COVID-19). This...
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8th Apr
Q&As
Many businesses are closing their offices or recommending their staff work from home in an attempt to slow the spread of coronavirus (COVID-19). This...
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8th Apr
Q&As
The following content will be of use:Nature of trustsPractice Notes:•Nature and classification of trusts—the nature and classification of...
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6th Dec

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