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Practice notes
Pension loss will generally only arise in cases where an individual has lost their job and the pension provision that went with that job. An...
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Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 12th Jan
Practice notes
THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES This Practice Note looks at the disclosure requirements that were applicable to trustees (or...
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9th Nov
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
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9th Nov
Precedents
Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...
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9th Nov
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 12th Jan
Practice notes
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...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes
Bridging pensions—backgroundBridging pensions are a form of pension provided by some (but not all) defined benefit occupational pension schemes in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
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...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes
The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 12th Jan
Practice notes
The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 12th Jan
Practice notes
Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
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9th Nov
Practice notes
The pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The pre A-day regime may still be of...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 12th Jan
Practice notes
ARCHIVED. This Practice Note has been archived and is not maintained.As well as the option to postpone auto-enrolment, employers which operate defined...
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9th Nov
Practice notes
Just as executives tend to enjoy better salary packages than the ordinary workforce, so is it often the case that they receive better pension...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes
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 12th Jan

Most recent Retirement options content

Practice notes
THIS PRACTICE NOTE RELATES TO DRAWDOWN PENSIONS WHICH COMMENCED BEFORE 6 APRIL 2011This Practice Note looks at the legal regime applicable to drawdown...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
FORTHCOMING DEVELOPMENT: On 11 February 2021 the government issued a consultation reconfirming the announcement that the normal minimum pension age...
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9th Apr
Practice notes
CORONAVIRUS (COVID-19) UPDATE: Through Policy Statement PS19/1, new rules came into force on 6 April 2020, changing both the information that firms...
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9th Apr
Practice notes
Before 6 April 2015, members entitled to money purchase benefits (also known as defined contribution (DC) benefits) had limited retirement options,...
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9th Apr
Practice notes
This Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down on or before IP...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
FORTHCOMING DEVELOPMENT: On 11 February 2021 the government issued a consultation reconfirming the announcement that the normal minimum pension age...
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9th Apr
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO MONEY PURCHASE ARRANGEMENTSWhat is an uncrystallised funds pension lump sum?From 6 April 2015, members of...
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9th Apr
Practice notes
Where a member of a registered pension scheme dies while in drawdown (whether in the form of income withdrawal or a short-term annuity), there may be...
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9th Apr
Practice notes
THIS PRACTICE NOTE RELATES MAINLY TO REGISTERED OCCUPATIONAL PENSION SCHEMESOne consequence of the recent pensions legislation reforms, including the...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
What is a guaranteed annuity rate (GAR)?Many pension policies issued before 1988 offered their members a GAR.A GAR is an entitlement to a specific...
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9th Apr
Practice notes
This Practice Note has been archived because on Tuesday 18 October 2016, the government announced its decision to cancel plans for the creation of a...
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9th Apr
Practice notes
CORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted an easement whereby individuals who took their...
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9th Apr
Practice notes
THIS PRACTICE NOTE RELATES TO DRAWDOWN PENSIONS COMMENCING BETWEEN 6 APRIL 2011 AND 5 APRIL 2015 (INCLUSIVE)This Practice Note looks at the legal...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part as a tax-free lump sum. HMRC calls...
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Produced in partnership with Barnett Waddingham and Rowan Harris of Quattro Pensions 24th Feb
Q&As
These exceptions apply in respect of bridging pensions, which are the subject of the Practice Note: Bridging pensions.As explained in the Practice...
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15th Feb
Practice notes
What is a section 32 buy-out policy?A term which may be often heard within the pensions arena is that of the ‘section 32 buy-out policy’—also...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 8th Jan
Q&As
This Q&A covers the situation where there have not been any individual transfers by the relevant member of their benefits from the original defined...
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7th Dec

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