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Latest Pensions News

The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

The following Pensions news provides comprehensive and up to date legal information on The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

The following Family news provides comprehensive and up to date legal information on Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Pensions weekly highlights—29 July 2021

Pensions weekly highlights—29 July 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—29 July 2021

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

Featured Pensions content

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structure

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structure

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structureIn this Practice Note, references to the National...

Pension commencement lump sums (PCLSs)

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?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?In this Practice Note, references to the...

Retirement schemes for executives—UURBS, FURBS and EFRBS

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

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...
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Produced in partnership with Paul Carney of Shoosmiths 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...
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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...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes

Enhanced protection

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)

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 benefits

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 pensions

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 age

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 company

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 considerations

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—compensation

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 exception

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 sale

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 tracker

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 schemes

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-franking

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’ guide

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 Panel

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 schemes

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 Tribunal

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 case

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 Regulator

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 pensions

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)

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 case

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?

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?

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 orders

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 Regulator

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 Regulator

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 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...
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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—procedure

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)

Financial support directions (FSDs)FORTHCOMING DEVELOPMENT: On 11 February 2019, the DWP published its response to the consultation ‘Protecting...
Read More >
31st Jul
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...
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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?

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 practice

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

Popular documents

No deal Brexit—jurisdiction (UK and the Lugano Convention) [Archived]

No deal Brexit—jurisdiction (UK and the Lugano Convention) [Archived]

No deal Brexit—jurisdiction (UK and the Lugano Convention) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note has been produced in partnership with Guy Pendell, Liz Williams and Kushal Gandhi of CMS.This Practice Note covers the situation where the UK

Provisional sums

Provisional sums

Provisional sumsWhat are provisional sums?There is no precise standard definition of provisional sum but it is generally understood to refer to an amount inserted in a bill of quantities, or contract sum analysis, to cover certain items of work that cannot be accurately defined, detailed or valued

Derivative claim—what it is and when to use it

Derivative claim—what it is and when to use it

Derivative claim—what it is and when to use itA guide to specific terminology used in this Practice Note is provided—see below.What is a derivative claim?A derivative claim (or derivative action) is a claim brought or continued by a shareholder on behalf of the company in relation to a breach of

Pre-trial and case management hearings in the Crown Court

Pre-trial and case management hearings in the Crown Court

Pre-trial and case management hearings in the Crown CourtCoronavirus (COVID-19): This Practice Note contains guidance on subjects impacted by the Coronavirus Act 2020 (CA 2020). CA 2020, among other measures, makes provision for the extended use of live links and audio links in criminal proceedings.