About Pensions Law
Pensions is already one of the most complex and technical areas of the law. And with new legislation, the advent of auto-enrolment and a move towards defined contribution schemes, it’s about to become even more challenging.
Members and benefits
Navigate the complexities of the revised pensions freedoms regime and the different circumstances of pension benefits, including periods of temporary absence and the indexation and reduction of pensions in payment.
Trustees, governance, and administration
The governance of occupational pension schemes is an area that’s expanded with the increased level of regulation. Our content helps practitioners navigate their way through the web of statutory and regulatory material.
Transactions and reorganisations
The existence of pension arrangements can add complexity and risk to even the most straightforward of corporate transactions. Our content helps guide practitioners through the issues and how to deal with them.
Legislation
Pensions is one of the most complex and technical areas of the law. And with new legislation, the advent of auto-enrolment and a move towards defined contribution schemes, it’s about to become even more challenging.
Topics We Cover
Latest Pensions News
The three European Supervisory Authorities (the European Banking Authority, the European Insurance and Occupational Pensions Authority and the...
The Financial Conduct Authority (FCA) has published consultation paper CP25/17, setting out proposals to introduce a new form of regulated support...
As part of its efforts to modernise the UK’s sustainability reporting framework, the government has introduced three consultations intended to “unlock...
The Pensions Regulator (TPR) CEO Nausicaa Delfas has urged investment managers to play an active role in the ‘pensions revolution’ during her speech...
Law360, Expert analysis: The long-awaited Pension Schemes Bill was presented to Parliament on 5 June 2025 and its progression through Parliament is...
Latest Pensions Practice Notes
TUPE and Beckmann—the pensions exceptionFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age...
Costs and pensions disputesPension scheme disputes—jurisdictions for resolutionThere are three jurisdictions in which disputes relating to pension...
Pension Schemes Bill—trackerThis Practice Note provides a summary of the provisions of the Pension Schemes Bill (PSB) and tracks the progress of the...
Pensions CalendarCases to be heardThe cases listed below are expected to be heard on the below dates.DateCaseCourtFurther informationTo view all...
The principles governing the construction of pension trust deeds and rulesThe general principlesIn an ideal world the language and provisions of...
Latest Pensions Precedents
Retained EU law—training materials [Archived]ARCHIVED: This Precedent has been archived and is not maintained.These training materials consist of...
Data protection under the EU GDPR—training materialsThe training materials are customisable.Click the links below to download the training...
Conflicts of interest policy1Background1.1This policy applies to the [trustees (‘the Trustees’) OR directors of [insert company name] (‘the...
Pension trustee minutes (general) [Archived]ARCHIVED: This archived precedent is suitable for use by the trustees of a pension scheme to record...
Share purchase agreement—long form pensions warranties (where target company has a defined contribution (DC) scheme)This precedent has been prepared...
Latest Pensions Q&As
Featured Pensions content
Self-invested personal pensions (SIPPs)
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)
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 policies
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 regime [Archived]
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...
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?FORTHCOMING DEVELOPMENT: Section 10 of the...
Registration of pension schemes
Registration of pension schemesBenefits of registrationRegistration provides advantageous tax reliefs and exemptions for a pension scheme and its...
DWP finds £571.6m state pension shortfall
The DWP announced on 21 March 2024 that it has so far identified 97,000 payments that were each short between £2,192 and £12,486.The DWP has launched...
Are apprentices auto-enrolled into a pension if they earn under 10,000 per year and are aged under 18?
What issues should an employer consider when providing life insurance to its employees?
Anti-franking
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
Surrender and forfeiture of pension benefits
Surrender and forfeiture of pension benefitsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to...
Qualifying Recognised Overseas Pension Schemes (QROPS)
Qualifying Recognised Overseas Pension Schemes (QROPS)Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are...
Bridging pensions
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. For guidance on whether EU...
Pension consultation requirements
Pension consultation requirementsEmployers are required by statute to consult with members or their representatives for at least 60 days before making...
Relevant life and excepted group life policies—practical issues
Relevant life and excepted group life policies—practical issuesStatute provides for two tax-efficient alternatives to a life assurance policy held...
Investment management agreements—trustee considerations
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
Auto-enrolment—postponement
Auto-enrolment—postponementAn employer can postpone the date on which the auto-enrolment obligations would otherwise apply to an eligible jobholder by...
Types of pension schemes—beginners’ guide
Types of pension schemes—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
Associated legal terms
Corresponding acceptance
Relief from tax in tax years up to 5 April 2006 in respect of employer and/or employee contributions to an overseas pension scheme where HMRC approved that the scheme ‘corresponds’ to a UK pension scheme.
Mortgage-backed securities
Investments backed by the income stream from a pool of mortgages.
Protected pension input amounts
The amounts that were paid before the impact of the Finance Act 2009 on pension contributions in relations to earnings over £150,000 (see the Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (SI 2010/429)).
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