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Brexit legislation tracker

This Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the UK’s withdrawal from the

Case tracker—forthcoming cases—pensions

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

Deeds

Under English law legally binding agreements can be made orally, in writing or by deed.This Practice Notice considers the circumstances in which a

Appointment, retirement and resignation of a director

BREXIT IMPACT: The information to be given when appointing a corporate director will be affected by Brexit. For further details, see Impact of Brexit

Practice notes

Consultation tracker—pensions

This Lexis®PSL Pensions consultation tracker tool displays key consultations (both formal and informal) conducted in the last 12 months by HM...

27th Oct

Practice notes

Pensions Ombudsman determination tracker

The entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of Contents (to the left of the...

27th Oct

Practice notes

Legislation tracker—pensions

This legislation tracker is divided into the following sections:•Forthcoming Acts and Bills•Forthcoming Statutory Instruments•Forthcoming FCA...

27th Oct

In-house

Practice notes

The annual allowance

The basic principle underpinning the pensions tax regime is that members of registered pension schemes enjoy:•various tax advantages while accruing...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 27th Oct

Practice notes

Auto-enrolment—an introduction

CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 26th Oct

Practice notes

Horizon scanning—Pensions

This Practice Note summarises the key legal developments that are expected to impact pension lawyers within the next 18 months and will continue to...

22nd Oct

In-house

Practice notes

Auto-enrolment—who needs to be enrolled?

CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct

Practice notes

Pension consultation requirements

CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a regulatory easement for employers...

13th Oct

Practice notes

Investment powers and duties of pension trustees

CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in DB scheme deficits (see News Analysis:...

13th Oct

Practice notes

Statement of investment principles (SIP)

CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus led to an increase in DB scheme deficits (see News Analysis: Coronavirus...

Produced in partnership with Nick Stones of Pinsent Masons 5th Oct

Practice notes

The authorisation and supervisory regime for master trusts

CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance stating that, until 30 June 2020, it...

26th Sep

Practice notes

Bulk transfers between occupational pension schemes—an introduction

IntroductionThis Practice Note considers bulk transfers between occupational pension schemes. A bulk transfer is the transfer of a group of members...

26th Sep

Practice notes

Trivial commutation

HM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered pension schemes,...

26th Sep

Practice notes

Surrender and forfeiture of pension benefits

THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to which accrued pension rights under...

25th Sep

Practice notes

Case tracker—judgments handed down in 2018—pensions

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...

25th Sep

Practice notes

Early leavers—revaluation

Statutory requirement to revalue benefitsStatute requires pension schemes to revalue the deferred benefits of early leavers over the period of...

25th Sep

Most recent Key developments and materials content

Q&As

What does Brexit mean for the Human Rights Act 1998?

Impact of BrexitBrexit will have no automatic impact on the Human Rights Act 1998 (HRA 1998), or the incorporation of the European Convention on Human...

Produced in partnership with Alison Meacher of Hardwicke Chambers 28th Sep

Brexit

Q&As

Is Brexit considered a force majeure event?

The change to the economic and commercial environments within both the UK and the EU as a result of Brexit may impact on the underlying commercial...

28th Sep

Brexit

Q&As

My company needs to enter into a document as a deed but everyone is working from home. Is it possible to execute a deed by virtual means?

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...

28th Sep

COVID-19

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 data involving the UK and EEA, under the General Data Protection...

28th Sep

Brexit

Q&As

Is it possible to access previous versions of legislation that have been amended or revoked statutory instruments etc?

Online historical versions for over 2,400 enactments can be accessed on LexisLibrary. These are predominantly acts and a small number of statutory...

29th Sep

Brexit

Q&As

What is prorogation of Parliament?

What is prorogation of Parliament?Prorogation is an act which marks the end of a parliamentary session without the dissolution of Parliament. It...

29th Sep

Brexit

Q&As

In the context of Brexit, what is meant by the ‘transition or implementation period’?

The term ‘transition or implementation period’ is used in the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland...

29th Sep

Brexit

Q&As

How do I sign up for Brexit alerts?

Brexit news and analysis in Lexis®PSLYou can receive Brexit news updates and analysis by signing up for alerts within Lexis®PSL. Brexit related news...

29th Sep

Brexit

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 secondary legislation, including a...

29th Sep

Brexit

Q&As

How is prorogation of Parliament relevant to Brexit?

What is prorogation of Parliament?Prorogation is an act which marks the end of a parliamentary session without the dissolution of Parliament. It...

29th Sep

Brexit

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 out the legal terms of the UK’s withdrawal from the EU, the...

29th Sep

Brexit

Q&As

What is the sifting process for Brexit legislation?

Under the European Union (Withdrawal) Act 2018 (EU(W)A 2018), before certain proposed statutory instruments (Brexit SIs) are formally laid in...

29th Sep

Brexit

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 after Brexit. It is a...

Produced in partnership with Mathias Cheung of Atkin Chambers 29th Sep

Brexit

Practice notes

Key UK tax rates, thresholds and allowances

This Practice Note sets out the key UK tax rates, thresholds and allowances. This Practice Note is intended as a quick reference guide, not a...

7th Oct

Practice notes

Individual pension transfers—beginners’ guide

CORONAVIRUS (COVID-19) UPDATE: Until 30 June 2020, the Pensions Regulator (TPR) allowed trustees of DB schemes to suspend cash equivalent transfer...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct

Practice notes

Pension scheme funding—beginners’ guide

CORONAVIRUS (COVID-19) UPDATE: The coronavirus pandemic has had a detrimental impact on the funding levels of a lot of DB schemes and on their...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct

Practice notes

The Pensions Regulator—beginners’ guide

FORTHCOMING DEVELOPMENT: On 11 February 2019 the DWP published its response to the consultation ‘Protecting Defined Benefit Pension Schemes—A...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct

Practice notes

The Pensions Ombudsman—beginners’ guide

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...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct

Practice notes

Corporate Insolvency and Governance Act 2020—the pensions implications

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...

13th Oct

COVID-19

Practice notes