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Practice notes
The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
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Produced in partnership with Paul Carney of Shoosmiths 19th May
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...
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19th May
Practice notes
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Enhanced protectionTHIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total amount of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
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19th May
Practice notes
Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
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19th May
Practice notes
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
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19th May
Practice notes
Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
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Produced in partnership with Mark Ridler of Hill Dickinson 19th May
Practice notes
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
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Produced in partnership with Martin Scott of gunnercooke LLP 19th May
Practice notes
The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...
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19th May
Practice notes
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
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19th May
Practice notes
How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 19th May
Practice notes
Pensions Ombudsman determination trackerThe entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of...
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19th May
Practice notes
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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19th May
Practice notes
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
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Produced in partnership with Peter White 19th May

Most recent The Pensions Regulator content

Practice notes
The Pensions Regulator—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul
Practice notes
The Pensions Regulator’s Determinations PanelWhat is the Determinations Panel?The Determinations Panel of the Pensions Regulator (the Panel) is a...
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Produced in partnership with Thomas Robinson of Wilberforce Chambers 31st Jul
Practice notes
The role of the Pensions Regulator in respect of public sector schemesThe Pensions Regulator is the statutory body that regulates occupational pension...
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Produced in partnership with David Gallagher of Fieldfisher 31st Jul
Practice notes
How to challenge a Pensions Regulator's determination—the Upper TribunalWhere the Pensions Regulator or the Pensions Regulator's Determinations Panel...
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31st Jul
Practice notes
Contribution notices in practice—the Bonas caseNote: this Practice Note only applies to defined benefit occupational pension schemes.FactsMichel Van...
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31st Jul
Practice notes
The role of the Pensions RegulatorThis Practice Note provides an overview of the role of the Pensions Regulator. For information on the role of the...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul
Practice notes
The meaning of ‘connected’ and ‘associate’ in pensionsUse of terms ‘connected’ and ‘associate’ in pensionsAlthough originally defined for use under...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul
Practice notes
Contribution notices (CNs)FORTHCOMING DEVELOPMENT 1: On 28 June 2021, the Department for Work and Pensions (DWP) published a response to its...
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31st Jul
Practice notes
Contribution notices in practice—the Desmond caseTHIS PRACTICE NOTE ONLY APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESFactsDesmond & Sons...
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31st Jul
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...
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31st Jul
Practice notes
The Pensions Regulator’s moral hazard powers—what should company directors look out for?FORTHCOMING DEVELOPMENT 1: On 28 June 2021, the Department for...
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Produced in partnership with Barry Gibb of Hill Dickinson LLP 31st Jul
Practice notes
Restoration ordersTHIS PRACTICE NOTE ONLY APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThe Pensions Regulator's moral hazard powersThe...
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31st Jul
Practice notes
Obtaining clearance from the Pensions RegulatorFORTHCOMING DEVELOPMENT: An increase in clearance applications is expected following the coming into...
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Produced in partnership with Vikki Massarano of ARC Pensions Law 31st Jul
Practice notes
The powers of the Pensions RegulatorFORTHCOMING DEVELOPMENT 1: On 28 June 2021, the Department for Work and Pensions (DWP) published a response to its...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul
Practice notes
Winding up an occupational pension scheme—the Pensions Regulator’s powersThe Pensions Regulator has a number of powers under the Pensions Act 1995 (PA...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul
Practice notes
Issuing a contribution notice or financial support direction—procedureFORTHCOMING DEVELOPMENT 1: On 28 June 2021, the Department for Work and Pensions...
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31st Jul
Practice notes
Financial support directions (FSDs)FORTHCOMING DEVELOPMENT: On 11 February 2019, the DWP published its response to the consultation ‘Protecting...
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31st Jul
Practice notes
Moral hazard—themes from the cases of the Pensions RegulatorWhat are the moral hazard powers?Broadly, the Pensions Regulator’s moral hazard powers...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul
Practice notes
How are Contribution Notices and Financial Support Directions treated under the priority order of payments in insolvency?The implications of...
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Produced in partnership with Raquel Agnello QC of Erskine Chambers and Thomas Robinson of Wilberforce Chambers 31st Jul
Practice notes
The Pensions Regulator’s winding-up powers—in practiceTHIS PRACTICE NOTE ONLY APPLIES TO OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at...
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31st Jul

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