Stay ahead of emerging threats with our expert insights into combating fraudulent pension activities. Our practical guidance equips you with the latest strategies and legal frameworks to protect clients from pension scams and illegal liberation schemes, ensuring their retirement savings remain secure. Explore in-depth analysis and actionable advice tailored specifically for legal practitioners in the pensions arena, helping you navigate this ever-evolving landscape with confidence.
Pensions analysis: The Deputy Pensions Ombudsman has partially upheld a complaint about the calculation of a preserved pension. Martin Scott of...
The Ministry of Justice (MoJ) has launched a consultation on proposed amendments to the rules governing several judicial pension schemes. The Judicial...
The Government Actuary’s Department (GAD) has published a blog emphasising the importance of digital resilience for pension schemes, noting that...
Pensions analysis: The Deputy Pensions Ombudsman has rejected a complaint about the calculation of a statutory compensation payment. Martin Scott of...
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...
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
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
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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