Discover essential guidance for advising clients on the complexities of personal pensions. Our resources provide in-depth insights on key issues, including regulatory changes, compliance, and best practices for managing private pension schemes. Whether navigating pension transfers or ensuring optimal fund management, stay informed with comprehensive legal strategies designed to help professionals offer accurate and effective advice in this ever-evolving industry.
HM Revenue & Customs (HMRC) has launched a technical consultation on draft secondary legislation on changes to the information sharing regulations in...
The Local Government Pension Schemes (LGPS) Advisory Board (the Board) is to publish further guidance for LGPS funds after expressing concern that,...
Local Government Minister Alison McGovern MP has written to the Local Government Pension Scheme (LGPS) Advisory Board clarifying the government’s...
Law360: The Pensions Ombudsman (TPO) has said it will expand its frontline casework teams by a fifth this financial year after improved performance...
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...
Self-invested personal pensions (SIPPs)When personal pensions were first introduced in April 1988, they could only be established by authorised banking, insurance or unit trust organisations.There was a clear expectation that the personal pensions offered by these institutions would provide
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
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
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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