Understanding the intricacies of entitlements and distributions within pensions law can be challenging. Our expert insights and practical guidance provide the tools you need to manage member benefits effectively, ensuring compliance and optimising outcomes for your clients. Stay informed on the latest regulations and best practices to adeptly advise on contribution structures, benefit calculations, and dispute resolutions.
DWP to evaluate pension scheme climate disclosure regime as part of government’s modernisation of climate disclosure and transition planning in UK financial markets
Self-invested personal pensions (SIPPs)When personal pensions were first introduced in April 1988, they could only be established by authorised...
Small self-administered schemes (SSASs)What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up...
Section 32 buy-out policiesWhat is a section 32 buy-out policy?A term which may be often heard within the pensions arena is that of the ‘section 32...
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...
Section 32 buy-out policiesWhat 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 sometimes referred to as a section 32 policy or pension buy-out bond. It is a type of buy-out policy whose name derives from the
Surrender and forfeiture of pension benefitsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to which accrued pension rights under registered occupational pension schemes can be surrendered or forfeited.The general rule against surrender—the
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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