Pension freedoms

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Practice notes
This Lexis®PSL Pensions consultation tracker tool displays key consultations (both formal and informal) conducted in the last 12 months by HM...
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27th Oct
Practice notes
The entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of Contents (to the left of the...
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27th Oct
Practice notes
This legislation tracker is divided into the following sections:•Forthcoming Acts and Bills•Forthcoming Statutory Instruments•Forthcoming FCA...
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27th Oct
Practice notes
The basic principle underpinning the pensions tax regime is that members of registered pension schemes enjoy:•various tax advantages while accruing...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 27th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 26th Oct
Practice notes
This Practice Note summarises the key legal developments that are expected to impact pension lawyers within the next 18 months and will continue to...
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22nd Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a regulatory easement for employers...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in DB scheme deficits (see News Analysis:...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus led to an increase in DB scheme deficits (see News Analysis: Coronavirus...
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Produced in partnership with Nick Stones of Pinsent Masons 5th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance stating that, until 30 June 2020, it...
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26th Sep
Practice notes
IntroductionThis Practice Note considers bulk transfers between occupational pension schemes. A bulk transfer is the transfer of a group of members...
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26th Sep
Practice notes
HM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered pension schemes,...
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26th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to which accrued pension rights under...
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25th Sep
Practice notes
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...
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25th Sep
Practice notes
Statutory requirement to revalue benefitsStatute requires pension schemes to revalue the deferred benefits of early leavers over the period of...
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25th Sep

Most recent Pension freedoms content

Practice notes
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
Practice notes
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
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
This Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and ‘safeguarded-flexible benefit’ for the purpose of the...
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26th Sep
Practice notes
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
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
THIS PRACTICE NOTE APPLIES IN RELATION TO FLEXIBLE BENEFITSARCHIVED: This archived Practice Note provides information on the pensions guidance that...
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26th Sep
Practice notes
ARCHIVED: This archived Practice Note provides information on the standards applicable in respect of the Pension Wise guidance service before 1...
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29th Sep
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 29 April 2020, TPR issued guidance requiring DB trustees to issue a letter template to all members requesting a CETV...
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29th Sep
Practice notes
On 6 April 2015, pension freedoms were introduced enabling individuals entitled to flexible benefits (effectively, money purchase benefits or cash...
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29th Sep
Practice notes
With effect from 6 April 2015 (when the pension freedoms were introduced), provisions were inserted in legislation and the rules of the Financial...
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29th Sep
Practice notes
Before 6 April 2015, defined contribution (DC) pension pots could, generally speaking, only be used to buy a lifetime annuity, converted into a scheme...
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29th Sep
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO FLEXIBLE BENEFITSAs part of the pensions freedoms (also known as pension flexibilities) introduced on 6...
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29th Sep
Practice notes
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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13th Oct

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