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Latest Pensions News

DWP Consultation outcome climate and investment reporting—what now for trustees?

DWP Consultation outcome climate and investment reporting—what now for trustees?

The following Environment news provides comprehensive and up to date legal information on DWP Consultation outcome climate and investment reporting—what now for trustees?

Pensions weekly highlights—7 July 2022

Pensions weekly highlights—7 July 2022

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—7 July 2022

Pension plans warned to prepare buffers against volatility

Pension plans warned to prepare buffers against volatility

The following Pensions news provides comprehensive and up to date legal information on Pension plans warned to prepare buffers against volatility

Self-invested pensions and VAT liability (Intelligent Money v HMRC)

Self-invested pensions and VAT liability (Intelligent Money v HMRC)

The following Pensions news provides comprehensive and up to date legal information on Self-invested pensions and VAT liability (Intelligent Money v HMRC)

Featured Pensions content

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?THIS PRACTICE NOTE APPLIES TO SCHEMES ENTERING THE FINANCIAL ASSISTANCE SCHEME FROM 1...

The Pensions Advice Allowance

The Pensions Advice Allowance

The Pensions Advice AllowanceFORTHCOMING DEVELOPMENT: The Parliamentary Under Secretary of State for Pensions and Financial Inclusion, Guy Opperman,...

TUPE and Beckmann—the pensions exception

TUPE and Beckmann—the pensions exception

TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...

Practice notes

How to deal with a section 75 debt—an introduction

How to deal with a section 75 debt—an introductionTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice...
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16th Nov
Practice notes

Block transfers and pension schemes

Block transfers and pension schemesAs a general rule, members of registered pension schemes can only start receiving their pension benefits from such...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th Apr
Practice notes

Equalisation and Barber—the pension implications

Equalisation and Barber—the pension implicationsThis Practice Note contains references to case law of the Court of Justice of the European Union....
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 19th Apr
Practice notes

How to deal with Beckmann liabilities on a business sale

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 16th Nov
Practice notes

Pension scheme annual reports and accounts

Pension scheme annual reports and accountsCORONAVIRUS (COVID-19) UPDATE: The Pensions Regulator (TPR) has issued guidance on reporting duties and...
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Produced in partnership with Stephen Leah of Barnett Waddingham LLP 16th Nov
Practice notes

Types of overseas pension schemes

Types of overseas pension schemesThere are different categories of overseas pension schemes, with various layers of requirements. These...
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Produced in partnership with Stephenson Harwood and Fraser Sparks of PwC 16th Nov
Practice notes

Case tracker—forthcoming cases—pensions

Case tracker—forthcoming cases—pensionsThe entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the...
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16th Nov
Practice notes

The Judicial Pension Scheme 1993 (JUPRA)

The Judicial Pension Scheme 1993 (JUPRA)STOP PRESS: Following HM Treasury’s request for the Government Actuary to review the cost control mechanism in...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 19th Apr
Practice notes

Investment-regulated pension schemes (IRPS)

Investment-regulated pension schemes (IRPS)Investment-regulated pension schemes (IRPSs) are a particular category of registered pension schemes that...
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Produced in partnership with Alistair Hill of CMS 19th Apr
Practice notes

How to deal with a section 75 debt on a corporate transaction

How to deal with a section 75 debt on a corporate transactionTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION...
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16th Nov
Practice notes

Pension scheme record-keeping requirements

Pension scheme record-keeping requirementsTHIS PRACTICE NOTE RELATES TO REGISTERED OCCUPATIONAL PENSION SCHEMESThe general obligation upon trustees of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th Apr
Practice notes

Surrender and forfeiture of pension benefits

Surrender and forfeiture of pension benefitsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th Apr
Practice notes

Pensions and divorce in Scotland

Pensions and divorce in ScotlandThis Practice Note provides a high-level summary of pension sharing orders on divorce in Scotland as they relate to...
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Produced in partnership with Claire Miller of Pinsent Masons 16th Nov
tag iconScottish Law
Practice notes

The Pre-2015 Principal Civil Service Pension Scheme

The Pre-2015 Principal Civil Service Pension SchemeSTOP PRESS: Following HM Treasury’s request for the Government Actuary to review the cost control...
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Produced in partnership with Michael Hayles of Burges Salmon LLP 16th Nov
Practice notes

UK pensions tax treatment of internationally mobile employees and members

UK pensions tax treatment of internationally mobile employees and membersSince A-day (6 April 2006), the main elements of the UK tax regime applicable...
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16th Nov
Practice notes

The Test-Achats case—the pension implications

The Test-Achats case—the pension implicationsThis Practice Note considers the implications of the case Association belge des Consommateurs Test-Achats...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 19th Apr

Popular documents

Joint, several, and joint and several liability

Joint, several, and joint and several liability

Joint, several, and joint and several liabilityContractWhere a contract is made by two or more parties it may contain a promise or obligation made by two or more of those parties. Any such promise may be:•joint•several, or•joint and severalWhether an undertaking is joint, several, or joint and

ECHR, art 5(4)—rights and duties

ECHR, art 5(4)—rights and duties

ECHR, art 5(4)—rights and dutiesThe scope of article 5(4) Article 5(4) of the European Convention of Human Rights (ECHR) provides that: 'Everyone who is deprived of his liberty by arrest or detention shall be entitled to take proceedings by which the lawfulness of his detention shall be decided

Reserved judgments

Reserved judgments

Reserved judgmentsWhat is a reserved judgment?A court can reserve judgment by giving its decision at a later date in writing, after the trial or hearing (as opposed to an ex tempore judgment which is given by the judge orally straight after the hearing or trial). At the end of the hearing the judge

Indemnity costs orders—principles

Indemnity costs orders—principles

Indemnity costs orders—principlesThis Practice Note considers orders for costs determined on an indemnity basis (indemnity costs orders). A court may order that costs are assessed on an indemnity basis so that any doubt as to the costs claimed are resolved in favour of the receiving party. Compare