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Latest Pensions News

The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

The following Pensions news provides comprehensive and up to date legal information on The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

The following Family news provides comprehensive and up to date legal information on Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Pensions weekly highlights—29 July 2021

Pensions weekly highlights—29 July 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—29 July 2021

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

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...

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?

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?

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 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...
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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...
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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...
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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...
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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...
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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...
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19th May
Practice notes

Flexible benefits vs safeguarded benefits

Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
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19th May
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...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes

Normal minimum pension age and protected pension age

Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
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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...
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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...
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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...
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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...
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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...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 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...
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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...
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19th May

Most recent Pension freedoms content

Practice notes

The Pension Wise standards before 1 January 2019 [Archived]

The Pension Wise standards before 1 January 2019 [Archived]ARCHIVED: This archived Practice Note provides information on the standards applicable in...
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31st Jul
Practice notes

Retirement risk warnings—requirements for occupational DC schemes

Retirement risk warnings—requirements for occupational DC schemesFORTHCOMING DEVELOPMENT: In a Statement of Policy Intent dated 28 October 2020, the...
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31st Jul
Practice notes

Retirement communications in occupational DC schemes

Retirement communications in occupational DC schemesCORONAVIRUS (COVID-19) UPDATE: On 29 April 2020, TPR issued guidance requiring DB trustees to...
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31st Jul
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...
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31st Jul
Practice notes

The Money and Pensions Service

The Money and Pensions ServiceScope of this Practice NoteThe Money and Pensions Service (MPS) was set up by the government to enhance the...
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31st Jul
Practice notes

Pension freedoms—the framework

Pension freedoms—the frameworkOn 6 April 2015, pension freedoms were introduced enabling individuals entitled to flexible benefits (effectively, money...
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31st Jul
Practice notes

Flexible benefits vs safeguarded benefits

Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
Read More >
31st Jul
Practice notes

Trustee considerations on DB to DC pension transfers and conversions

Trustee considerations on DB to DC pension transfers and conversionsCORONAVIRUS (COVID-19) UPDATE: Until 30 June 2020, the Pensions Regulator (TPR)...
Read More >
31st Jul
Practice notes

Pension freedoms—an introduction

Pension freedoms—an introductionFORTHCOMING DEVELOPMENT: In a Statement of Policy Intent dated 28 October 2020, the Department for Work and Pensions...
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31st Jul
Practice notes

The pensions guidance offered by the Money and Pensions Service (MaPS) since 1 January 2019

The pensions guidance offered by the Money and Pensions Service (MaPS) since 1 January 2019FORTHCOMING DEVELOPMENT: In a Statement of Policy Intent...
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31st Jul
Practice notes

Retirement risk warnings—requirements for FCA-regulated pension providers

CORONAVIRUS (COVID-19) UPDATE: To enable providers to give effective retirement risk warnings, the FCA has produced a table suggesting questions...
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26th Sep
Practice notes

Advising on DB to DC transfers

CORONAVIRUS (COVID-19) UPDATE: Until 30 June 2020, the Pensions Regulator (TPR) allowed trustees of DB schemes to suspend cash equivalent transfer...
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26th Sep
Practice notes

Requirement for appropriate independent advice on DB to DC transfers

FORTHCOMING DEVELOPMENT: In July 2019 the Pensions Administration Standards Association (PASA) DB Transfers Working Group released ‘Defined Benefit...
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26th Sep
Practice notes

Dealing with pension scheme members who are insistent clients

What is an insistent client?The term ‘insistent client’ is commonly used to describe an individual who has received advice (ie a personal...
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25th Sep
Practice notes

Retirement communications in FCA-regulated pension schemes

Since the introduction of the pension flexibilities on 6 April 2015, changes have been made to legislation and the rules of the Financial Conduct...
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25th Sep

Popular documents

179. List of offences triable either way.

179. List of offences triable either way.

Without prejudice to any other enactment by virtue of which any offence is triable either way1, the following offences are triable either way2: (1)     offences at common law of public nuisance3; (2)     an offence at common law of outraging public decency4; (3)     administering an oath etc

Direct effect of EU law

Direct effect of EU law

Direct effect of EU lawWhat is direct effect of EU law?The doctrine of direct effect is a fundamental principle of EU law developed by the Court of Justice of the European Union in Van Gend en Loos. It is a mechanism through which individuals can enforce rights in Member States’ courts, based on EU

Easements and perpetuities

Easements and perpetuities

Drafting—2009 ActThe Perpetuities and Accumulations Act 2009 effectively disapplies the rule against perpetuities from future easements granted on or after 6 April 2010, so a draftsman now need not be concerned to specify a perpetuity period. Any restrictions on the exercise of the easement

Voluntary manslaughter

Voluntary manslaughter

Voluntary manslaughterVoluntary manslaughterVoluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element for murder) but which are reduced to manslaughter because of one of the three special defences (loss of control, diminished