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End of insolvency temporary provisions—introduction of new temporary provisions

The following Banking & Finance news provides comprehensive and up to date legal information on End of insolvency temporary provisions—introduction of new temporary provisions

Pensions weekly highlights—16 September 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—16 September 2021

DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

The following Banking & Finance news provides comprehensive and up to date legal information on DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

Scheme unable to recover full overpayment because member failed to appreciate implications of incorrect benefit information (Mrs E CAS-30002–K6Z8)

The following Pensions news provides comprehensive and up to date legal information on Scheme unable to recover full overpayment because member failed to appreciate implications of incorrect benefit information (Mrs E CAS-30002–K6Z8)

Featured Pensions content

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...

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?In this Practice Note, references to the...

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?THIS PRACTICE NOTE APPLIES TO SCHEMES ENTERING THE FINANCIAL ASSISTANCE SCHEME FROM 1...

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...

Practice notes

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...

19th May

Practice notes

The Post-2015 National Health Service Pension Scheme

The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...

Produced in partnership with Paul Carney of Shoosmiths 19th May

Practice notes

Pension bulk transfers—beginners’ guide

Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May

Practice notes

What does ‘contracting-out’ mean for pension lawyers?

What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...

19th May

Practice notes

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May

Practice notes

Fixed protection 2012 (FP 2012)

Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...

19th May

Practice notes

Corporate trustees—articles of association of a pension trustee company

Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...

Produced in partnership with Mark Ridler of Hill Dickinson 19th May

Practice notes

Investment management agreements—trustee considerations

Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...

Produced in partnership with Martin Scott of gunnercooke LLP 19th May

Practice notes

The pre A-day pensions tax regime

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...

Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 19th May

Practice notes

The Pension Protection Fund—compensation

The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...

19th May

Practice notes

Serious ill-health lump sum payments

Serious ill-health lump sum paymentsWhen is a serious ill-health lump sum payable?Under the Finance Act 2004 (FA 2004), Sch 29, para 4, a scheme...

19th May

Practice notes

Pensions Ombudsman determination tracker

Pensions Ombudsman determination trackerThe entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of...

19th May

Practice notes

How to deal with Beckmann liabilities on a business sale

How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...

Produced in partnership with Ginevra Gatrell of gunnercooke LLP 19th May

Practice notes

TUPE and Beckmann—the pensions exception

TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...

19th May

Practice notes

Auto-enrolment—certification of DC schemes

Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...

19th May

Practice notes

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...

Produced in partnership with Peter White 19th May

Most recent Pensions bodies content

Practice notes

Key pensions offences

Key pensions offencesProsecution by the Pension Regulator (TPR)There are several criminal offences that a person could be charged with when executing...

Produced in partnership with Will Glover of 3 Temple Gardens and Angharad Hughes of 3 Temple Gardens 6th Sep

Practice notes

Conducting investigations into pensions crime

Conducting investigations into pensions crimeInitial considerations in TPR investigationsIn its role as the UK regulator for work-based pension...

Produced in partnership with Will Glover of 3 Temple Gardens and Angharad Hughes of 3 Temple Gardens 3rd Sep

Practice notes

Powers of the Pensions Regulator (TPR) to enforce pensions offences

Powers of the Pensions Regulator (TPR) to enforce pensions offencesBasis of the Pension Regulator powers to investigate and prosecute pensions...

Produced in partnership with Will Glover of 3 Temple Gardens and Angharad Hughes of 3 Temple Gardens 3rd Sep

Practice notes

The Pension Protection Fund—an introduction

The Pension Protection Fund—an introductionTHIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION SCHEMESCORONAVIRUS (COVID-19)...

3rd Sep

Practice notes

The Pension Protection Fund—reducing the risk-based levy

The Pension Protection Fund—reducing the risk-based levyCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain...

Produced in partnership with Squire Patton Boggs and Elizabeth Graham of Walker Morris LLP 3rd Sep

Practice notes

The Pension Protection Fund—the pension protection levy

The Pension Protection Fund—the pension protection levyCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 3rd Sep

Practice notes

Enforceability of contribution notices and financial support directions overseas

Enforceability of contribution notices and financial support directions overseasFORTHCOMING DEVELOPMENT 1: On 28 June 2021, the Department for Work...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 22nd Aug

Practice notes

The Pension Protection Fund—compensation

The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...

20th Aug

Practice notes

How are Contribution Notices and Financial Support Directions treated under the priority order of payments in insolvency?

How are Contribution Notices and Financial Support Directions treated under the priority order of payments in insolvency?The implications of...

Produced in partnership with Raquel Agnello QC of Erskine Chambers and Thomas Robinson of Wilberforce Chambers 18th Aug

Practice notes

Contribution notices in practice—the Bonas case

Contribution notices in practice—the Bonas caseNote: this Practice Note only applies to defined benefit occupational pension schemes.FactsMichel Van...

15th Aug

Practice notes

How to challenge a Pensions Regulator's determination—the Upper Tribunal

How to challenge a Pensions Regulator's determination—the Upper TribunalWhere the Pensions Regulator or the Pensions Regulator's Determinations Panel...

15th Aug

Practice notes

The Pension Protection Fund—what are the admissible rules of a scheme?

The Pension Protection Fund—what are the admissible rules of a scheme?CORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to...

Produced in partnership with Squire Patton Boggs and Catherine Lonergan of Eversheds Sutherland (International) LLP 15th Aug

Practice notes

The role of the Pensions Regulator in respect of public sector schemes

The role of the Pensions Regulator in respect of public sector schemesThe Pensions Regulator is the statutory body that regulates occupational pension...

Produced in partnership with David Gallagher of Fieldfisher 15th Aug

Practice notes

Contribution notices (CNs)

Contribution notices (CNs)FORTHCOMING DEVELOPMENT 1: On 28 June 2021, the Department for Work and Pensions (DWP) published a response to its...

15th Aug

Practice notes

Restoration orders

Restoration ordersTHIS PRACTICE NOTE ONLY APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThe Pensions Regulator's moral hazard powersThe...

15th Aug

Practice notes

The Pensions Regulator’s Determinations Panel

The Pensions Regulator’s Determinations PanelWhat is the Determinations Panel?The Determinations Panel of the Pensions Regulator (the Panel) is a...

Produced in partnership with Thomas Robinson of Wilberforce Chambers 15th Aug

Practice notes

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?THIS PRACTICE NOTE APPLIES TO SCHEMES ENTERING THE FINANCIAL ASSISTANCE SCHEME FROM 1...

Produced in partnership with Weil Gotshal & Manges and Joanne Etherton of Client Earth 15th Aug

Practice notes

Winding up an occupational pension scheme—the Pensions Regulator’s powers

Winding up an occupational pension scheme—the Pensions Regulator’s powersThe Pensions Regulator has a number of powers under the Pensions Act 1995 (PA...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug

Practice notes

Issuing a contribution notice or financial support direction—procedure

Issuing a contribution notice or financial support direction—procedureFORTHCOMING DEVELOPMENT 1: On 28 June 2021, the Department for Work and Pensions...

15th Aug

Practice notes

Moral hazard—themes from the cases of the Pensions Regulator

Moral hazard—themes from the cases of the Pensions RegulatorWhat are the moral hazard powers?Broadly, the Pensions Regulator’s moral hazard powers...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug

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Pensions bodies

View Pensions by content type:

Latest Pensions News

End of insolvency temporary provisions—introduction of new temporary provisions

Pensions weekly highlights—16 September 2021

DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

Scheme unable to recover full overpayment because member failed to appreciate implications of incorrect benefit information (Mrs E CAS-30002–K6Z8)

Featured Pensions content

Pension commencement lump sums (PCLSs)

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

The Financial Assistance Scheme—what are the available benefits?

Retirement schemes for executives—UURBS, FURBS and EFRBS

Most recent Pensions bodies content

Popular documents

Admissibility of hearsay evidence in criminal proceedings

Liquidated damages in construction contracts

Scotland: the Accountant in Bankruptcy

The Financial Assistance Scheme—what are the available benefits?

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