Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
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...
When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
The question of the nature of money purchase benefits has attracted considerable attention over recent years. Given the onerous and growing financial...
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES (DEFINED BENEFIT AND MONEY PURCHASE)Protection of pension rights during periods of family...
THIS PRACTICE NOTE LOOKS AT PENSIONS REDUCTION IN THE CONTEXT OF ONGOING REGISTERED DEFINED BENEFIT PENSION SCHEMESThe reduction of a person’s pension...
HM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered pension schemes,...
Once an employer or member has paid contributions into a scheme, they cannot generally get a refund, at least not without triggering the tax penalties...
When contemplating the reduction of a person’s pension entitlement (ie a reduction of that individual’s accrued pension rights or of their pension in...
All employees, irrespective of age, are entitled to claim a statutory sick pay (SSP) as long as they have average earnings of at least £112 per week...
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