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Latest Pensions News

Making late notifications to HMRC—the importance of acting and proving you have acted proactively and promptly (Ketley v Revenue and Customs Commissioners)

The following Pensions news provides comprehensive and up to date legal information on Making late notifications to HMRC—the importance of acting and proving you have acted proactively and promptly (Ketley v Revenue and Customs Commissioners)

End of insolvency temporary provisions—introduction of new temporary provisions

The following Banking & Finance news provides comprehensive and up to date legal information on End of insolvency temporary provisions—introduction of new temporary provisions

Pensions weekly highlights—16 September 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—16 September 2021

DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

The following Banking & Finance news provides comprehensive and up to date legal information on DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

Featured Pensions content

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...

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?In this Practice Note, references to the...

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...

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...

Practice notes

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...

19th May

Practice notes

The Post-2015 National Health Service Pension Scheme

The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...

Produced in partnership with Paul Carney of Shoosmiths 19th May

Practice notes

Pension bulk transfers—beginners’ guide

Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May

Practice notes

What does ‘contracting-out’ mean for pension lawyers?

What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...

19th May

Practice notes

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May

Practice notes

Fixed protection 2012 (FP 2012)

Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...

19th May

Practice notes

Corporate trustees—articles of association of a pension trustee company

Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...

Produced in partnership with Mark Ridler of Hill Dickinson 19th May

Practice notes

Investment management agreements—trustee considerations

Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...

Produced in partnership with Martin Scott of gunnercooke LLP 19th May

Practice notes

The pre A-day pensions tax regime

The pre A-day pensions tax regimeThe pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The...

Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 19th May

Practice notes

The Pension Protection Fund—compensation

The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...

19th May

Practice notes

Serious ill-health lump sum payments

Serious ill-health lump sum paymentsWhen is a serious ill-health lump sum payable?Under the Finance Act 2004 (FA 2004), Sch 29, para 4, a scheme...

19th May

Practice notes

Pensions Ombudsman determination tracker

Pensions Ombudsman determination trackerThe entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of...

19th May

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...

Produced in partnership with Ginevra Gatrell of gunnercooke LLP 19th May

Practice notes

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...

19th May

Practice notes

Auto-enrolment—certification of DC schemes

Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...

19th May

Practice notes

Anti-franking

Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...

Produced in partnership with Peter White 19th May

Most recent Members and benefits content

Practice notes

Guaranteed minimum pension (GMP) conversion

Guaranteed minimum pension (GMP) conversionThis Practice Note describes and comments on the process that must be undertaken should the trustees of an...

Produced in partnership with David Everett 25th Aug

Practice notes

Pension liberation—an introduction

Pension liberation—an introductionCORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance...

Produced in partnership with Rebecca Bennett of Needle Partnership and Natasha Peacock of Needle Partnership 24th Aug

Practice notes

Equalisation of guaranteed minimum pensions (GMPs)

Equalisation of guaranteed minimum pensions (GMPs)STOP PRESS 1: On 17 June 2021, the High Court handed down its judgment in Punter Southall Governance...

Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 24th Aug

Practice notes

Abolition of DB contracting-out—implementation issues

Abolition of DB contracting-out—implementation issuesOn 6 April 2016, contracting-out on a salary-related basis (also known as DB contracting-out)...

22nd Aug

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...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th Aug

Q&As

A pilot trust has been established to receive the death benefits from a retirement annuity contract (RAC). If the RAC funds are subsequently transferred to a self-invested pension plan (SIPP), could the pilot trust receive death benefits payable under the SIPP?

A pilot trust has been established to receive the death benefits from a retirement annuity contract (RAC). If the RAC funds are subsequently...

15th Aug

Practice notes

The secondary annuity market [Archived]

The secondary annuity market [Archived]This Practice Note has been archived because on Tuesday 18 October 2016, the government announced its decision...

15th Aug

Practice notes

The Pension Wise guidance before 1 January 2019 [Archived]

The Pension Wise guidance before 1 January 2019 [Archived]THIS PRACTICE NOTE APPLIES IN RELATION TO FLEXIBLE BENEFITSARCHIVED: This archived Practice...

15th Aug

Practice notes

Overpayment of pension benefits

Overpayment of pension benefitsTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION SCHEMESThis Practice Note focuses on overpayments of...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug

Practice notes

Surrendering a DB contracting-out certificate before 6 April 2016 [Archived]

Surrendering a DB contracting-out certificate before 6 April 2016 [Archived]THIS PRACTICE NOTE APPLIES TO SCHEMES THAT WERE CONTRACTED-OUT...

15th Aug

Practice notes

Transfers of Section 9(2B) rights and GMPs from 6 April 2016

Transfers of Section 9(2B) rights and GMPs from 6 April 2016Contracting-out on a salary-related basis (also known as defined benefit (DB)...

15th Aug

Practice notes

What does ‘contracting-out’ mean for pension lawyers?

What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...

15th Aug

Practice notes

Pensions legislation taking effect on 1 and 6 April 2015—a round up [ARCHIVED]

Pensions legislation taking effect on 1 and 6 April 2015—a round up [ARCHIVED]Pension Schemes Act 2015The Pension Schemes Act 2015 (PSA 2015) covers...

15th Aug

Practice notes

Individual transfers—DC occupational pension schemes

Individual transfers—DC occupational pension schemesCORONAVIRUS (COVID-19) UPDATE: On 13 May 2020, the Pensions Regulator (TPR) updated its DC...

Produced in partnership with William Sutton of Reed Smith LLP 15th Aug

Practice notes

When can pensions be reduced?

When can pensions be reduced?THIS PRACTICE NOTE LOOKS AT PENSIONS REDUCTION IN THE CONTEXT OF ONGOING REGISTERED DEFINED BENEFIT PENSION SCHEMESThe...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug

Practice notes

Increasing pensions in payment

Increasing pensions in paymentTHIS PRACTICE NOTE APPLIES TO ALL OCCUPATIONAL PENSION SCHEMESFORTHCOMING DEVELOPMENT: On 25 November 2020 the...

15th Aug

Practice notes

Bridging pensions

Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug

Practice notes

Flexible benefits vs safeguarded benefits

Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...

15th Aug

Practice notes

Abolition of DC contracting-out

Abolition of DC contracting-outContracting-out on a money purchase basis before 6 April 2012Contracting-out was the mechanism whereby an individual...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug

Practice notes

Considerations where member ceased to be in DB contracted-out employment before 6 April 2016 [Archived]

Considerations where member ceased to be in DB contracted-out employment before 6 April 2016 [Archived]THIS PRACTICE NOTE APPLIES IN RELATION TO...

15th Aug

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Members and benefits

View Pensions by content type:

Latest Pensions News

Making late notifications to HMRC—the importance of acting and proving you have acted proactively and promptly (Ketley v Revenue and Customs Commissioners)

End of insolvency temporary provisions—introduction of new temporary provisions

Pensions weekly highlights—16 September 2021

DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

Featured Pensions content

Pension commencement lump sums (PCLSs)

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

The Financial Assistance Scheme—what are the available benefits?

Retirement schemes for executives—UURBS, FURBS and EFRBS

Most recent Members and benefits content

Popular documents

The Financial Assistance Scheme—what are the available benefits?

Nuisance and the rule in Rylands v Fletcher—common law liability for pollution

What is a statutory declaration of solvency, and what happens if a false declaration of solvency is made

Guide to using the Lexis®PSL Employment Schedule of Loss application

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