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.
This week's edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
The Ministry of Housing, Communities and Local Government (MHCLG) has published statutory guidance on the updated survivor benefits rules in the Local...
Pensions analysis: The Deputy Pensions Ombudsman has rejected a complaint about a transfer value. Martin Scott of gunnercooke LLP looks at the...
Pensions analysis: The Deputy Pensions Ombudsman has upheld a complaint about accrued benefits. Martin Scott of gunnercooke LLP looks at the decision....
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
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
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