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Practice notes
This Practice Note summarises the key legal developments that are expected to impact pension lawyers within the next 18 months and will continue to...
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22nd Oct
Practice notes
This Lexis®PSL Pensions consultation tracker tool displays key consultations (both formal and informal) conducted in the last 12 months by HM...
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21st Oct
Practice notes
This legislation tracker is divided into the following sections:•Forthcoming Acts and Bills•Forthcoming Statutory Instruments•Forthcoming FCA...
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16th Oct
Practice notes
The entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of Contents (to the left of the...
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13th Oct
Practice notes
The basic principle underpinning the pensions tax regime is that members of registered pension schemes enjoy:•various tax advantages while accruing...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a regulatory easement for employers...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in DB scheme deficits (see News Analysis:...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus led to an increase in DB scheme deficits (see News Analysis: Coronavirus...
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Produced in partnership with Nick Stones of Pinsent Masons 5th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance stating that, until 30 June 2020, it...
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26th Sep
Practice notes
IntroductionThis Practice Note considers bulk transfers between occupational pension schemes. A bulk transfer is the transfer of a group of members...
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26th Sep
Practice notes
HM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered pension schemes,...
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26th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to which accrued pension rights under...
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25th Sep
Practice notes
The entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the left of the page).Contracting-outLloyds...
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25th Sep
Practice notes
Statutory requirement to revalue benefitsStatute requires pension schemes to revalue the deferred benefits of early leavers over the period of...
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25th Sep

Most recent Coronavirus (COVID-19) content

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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28th Sep
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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28th Sep
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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28th Sep
Practice notes
Key provisions of the ActOn 25 June 2020, after less than 40 days in Parliament, the Corporate Insolvency and Governance Act 2020 (CIGA 2020) received...
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13th Oct
Practice notes
This table contains an archive of news stories and developments on coronavirus (COVID-19) that relate to pensions.DateNews story / analysisBrief...
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14th Oct
Practice notes
What is the CJRS?At Spring Budget 2020, the government announced several measures to help businesses face the coronavirus crisis (eg suspending...
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15th Oct
Practice notes
Coronavirus (COVID-19) represents a big challenge for trustees running pension schemes.This Practice Note describes the position taken by the...
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16th Oct
Practice notes
This Practice Note considers the ‘flexible furloughing’, revised version of the Coronavirus Job Retention Scheme (CJRS) that applies from 1 July...
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19th Oct
Practice notes
This Practice Note explains the proposals set out in the Coronavirus Act 2020 (Act) for emergency volunteering leave (EVL), a temporary new form of...
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20th Oct
Practice notes
This Practice Note considers the Coronavirus (COVID-19) Job Retention Scheme (CJRS), first announced by the government on 20 March 2020. The...
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20th Oct
Practice notes
STOP PRESS (22/10/20): The government announced on 22 October 2020 that the terms of the Job Support Scheme (JSS) for businesses that are open...
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22nd Oct
Practice notes
Coronavirus (COVID-19) represents a big challenge for employers participating in pension schemes.This Practice Note covers the impact of coronavirus...
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22nd Oct

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