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The Pensions Regulator (TPR) has published guidance for trustees and scheme managers on artificial intelligence (AI) in pension schemes. It explains...
The Pensions Regulator (TPR) has published a regulatory intervention report under section 89 of the Pensions Act 2004 concerning two defined benefit...
This week's edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
In the Autumn Budget 2026, delivered on 28 October 2026, the Chancellor of the Exchequer, John Healey MP, announced: (i) the ‘adjusted triple lock’...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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