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Latest Pensions News

Pensions weekly highlights—4 March 2021

Pensions weekly highlights—4 March 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—4 March 2021

City adapts to fading hope of EU market access deal

City adapts to fading hope of EU market access deal

The following Banking & Finance news provides comprehensive and up to date legal information on City adapts to fading hope of EU market access deal

Normal Minimum Pension Age Consultation—issues for pension scheme trustees to consider

Normal Minimum Pension Age Consultation—issues for pension scheme trustees to consider

The following Employment news provides comprehensive and up to date legal information on Normal Minimum Pension Age Consultation—issues for pension scheme trustees to consider

Pensions weekly highlights—25 February 2021

Pensions weekly highlights—25 February 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—25 February 2021

Featured Pensions content

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

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...

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBS

Just as executives tend to enjoy better salary packages than the ordinary workforce, so is it often the case that they receive better pension...

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 This Practice Note has been archived and is not maintained.As well as the option to postpone auto-enrolment, employers which operate defined...

The pre A-day pensions tax regime

The pre A-day pensions tax regime

The pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The pre A-day regime may still be of...

Practice notes

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

Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
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9th Nov
Practice notes

Pension attachment orders

The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 12th Jan
Practice notes

The Electricity Supply Pension Scheme

The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 12th Jan
Practice notes

Pension bulk transfers—beginners’ guide

This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.THIS PRACTICE NOTE...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes

Introduction to retained EU law

This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
tag iconBrexit
Practice notes

Bridging pensions

Bridging pensions—backgroundBridging pensions are a form of pension provided by some (but not all) defined benefit occupational pension schemes in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes

Beddoe applications

When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes

How to deal with Beckmann liabilities on a business sale

THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 12th Jan
Precedents

Execution clause—company—deed

Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...
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9th Nov
tag iconIn-house
Practice notes

How to deal with a section 75 debt—an introduction

THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
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9th Nov
Practice notes

Personal pension schemes—disclosure requirements before 6 April 2014 [Archived]

THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES This Practice Note looks at the disclosure requirements that were applicable to trustees (or...
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9th Nov
Practice notes

Calculating pension loss in employment tribunal claims

Pension loss will generally only arise in cases where an individual has lost their job and the pension provision that went with that job. An...
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Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 12th Jan
Precedents

Deed of substitution

Date: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of Substitution of...
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Produced in partnership with Blake Morgan LLP 12th Jan
Precedents

Month definition

Month means a calendar month; Close This is a suggested definition for the term 'month', which...
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9th Nov
Practice notes

Anti-franking

The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
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Produced in partnership with Peter White 12th Jan
Precedents

The employment contract—sample pensions clauses

The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Most recent The Pensions Regulator content

Practice notes

The Pensions Regulator’s moral hazard powers—what should company directors look out for?

STOP PRESS: On 11 February 2021 the Pension Schemes Bill received Royal Assent becoming the Pension Schemes Act 2021 (PSA 2021). Among other things,...
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Produced in partnership with Barry Gibb of Hill Dickinson LLP 5th Mar
Practice notes

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

Where the Pensions Regulator or the Pensions Regulator's Determinations Panel (the Panel) makes or issues:•a determination under the Pensions...
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25th Feb
Practice notes

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

FORTHCOMING DEVELOPMENT: The Pensions Regulator (TPR) announced that it intends to review its codes of practice over the next year to reflect the...
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Produced in partnership with David Gallagher of Fieldfisher 24th Feb
Practice notes

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

The implications of Lehmans/Nortel cases The Supreme Court decision in the case of Nortel/Lehman has clarified the status of Financial Support...
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Produced in partnership with Raquel Agnello QC of Erskine Chambers and Thomas Robinson of Wilberforce Chambers 23rd Feb
Practice notes

How pensions affect pre-packs—the implications of the Bonas case

This note considers the implications of the Bonas case for those concerned with pre-pack administrations. The case was brought by the Pensions...
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Produced in partnership with Raquel Agnello QC of Erskine Chambers 18th Feb
Practice notes

The powers of the Pensions Regulator

STOP PRESS: On 11 February 2021, the Pension Schemes Bill received Royal Assent, becoming the Pension Schemes Act 2021 (PSA 2021). Among other things,...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 17th Feb
Practice notes

The Pensions Regulator—beginners’ guide

STOP PRESS: On 11 February 2021, the Pension Schemes Bill received Royal Assent, becoming the Pension Schemes Act 2021 (PSA 2021). Among other things,...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 17th Feb
Practice notes

Issuing a contribution notice or financial support direction—procedure

STOP PRESS: On 11 February 2021 the Pension Schemes Bill received Royal Assent becoming the Pension Schemes Act 2021 (PSA 2021).  Among other things,...
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17th Feb
Practice notes

Moral hazard—themes from the cases of the Pensions Regulator

STOP PRESS: On 11 February 2021, the Pension Schemes Bill received Royal Assent, becoming the Pension Schemes Act 2021 (PSA 2021). Sections 106–110 of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th Feb
Q&As

What is the best way to appeal a pension penalty notice if the appeal was sent out of time?

The process for appealing a penalty notice depends on the nature of that notice:•in the case of a penalty notice issued under the Pensions Act 2008...
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15th Feb
Practice notes

Contribution notices (CNs)

STOP PRESS: On 11 February 2021, the Pension Schemes Bill received Royal Assent, becoming the Pension Schemes Act 2021 (PSA 2021). Among other...
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15th Feb
Practice notes

Financial support directions (FSDs)

FORTHCOMING DEVELOPMENT: On 11 February 2019, the DWP published its response to the consultation ‘Protecting Defined Benefit Pension Schemes—A...
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15th Feb
Practice notes

Obtaining clearance from the Pensions Regulator

STOP PRESS: On 11 February 2021, the Pension Schemes Bill received Royal Assent, becoming the Pension Schemes Act 2021 (PSA 2021). Among other things,...
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Produced in partnership with Vikki Massarano of ARC Pensions Law 15th Feb
Practice notes

Enforceability of contribution notices and financial support directions overseas

The Pension Regulator’s moral hazard powersAmong the various powers provided to the Pensions Regulator under the moral hazard legislation of the...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 28th Jan
Practice notes

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

The Pensions Regulator has a number of powers under the Pensions Act 1995 (PA 1995) in relation to the winding up of occupational pension schemes....
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th Jan
Practice notes

Contribution notices in practice—the Bonas case

Note: this Practice Note only applies to defined benefit occupational pension schemes.FactsMichel Van de Wiele (VDW) was the Belgian parent company of...
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16th Jan
Practice notes

Restoration orders

THIS PRACTICE NOTE ONLY APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThe Pensions Regulator's moral hazard powersThe Pensions Act 2004 (PeA...
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16th Jan
Practice notes

Contribution notices in practice—the Desmond case

THIS PRACTICE NOTE ONLY APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESFactsDesmond & Sons Ltd (Desmonds) was a clothing manufacturer based in...
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16th Jan
Practice notes

The role of the Pensions Regulator

This Practice Note provides an overview of the role of the Pensions Regulator. For information on the role of the Pensions Regulator as regards public...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th Jan
Practice notes

The Pensions Regulator’s winding-up powers—in practice

THIS PRACTICE NOTE ONLY APPLIES TO OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at examples of:•where the Pensions Regulator (the Regulator)...
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16th Jan

Popular documents

LEXISNEXIS

Contractual damages—pecuniary losses

This Practice Note considers the different categories of contractual damages that may be available for financial loss (pecuniary loss), ie expectation-based damages, reliance-based damages and gains-based damages.For guidance on contractual damages generally, see Practice Note: Contractual

LEXISNEXIS

Strike out—no reasonable grounds for bringing or defending the claim (CPR 3.4(2)(a))

Coronavirus (COVID-19): The guidance detailing normal practice set out in this Practice Note may be affected by measures concerning process and procedure in the civil courts that have been introduced as a result of the coronavirus (COVID-19) pandemic. For guidance, see Practice Note: Coronavirus

LEXISNEXIS

Commercial Property Standard Enquiries (CPSE)—environmental and health and safety enquiries

Commercial Property Standard Enquiries (CPSEs) are industry standard pre-contract enquiries used in commercial property transactions. CPSEs are endorsed by the British Property Federation and are free to use. The CPSEs include specific environmental enquiries at enquiry 15 and there are several

LEXISNEXIS

The tort of deceit

Deceit—what is it?A deceit occurs when a misrepresentation is made with the express intention of defrauding a party, subsequently causing loss to that party.The elements of a claim in deceit are:•a clear false representation of fact or law•fraud by the maker, in the sense that they knew that the