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.
The Pensions Regulator (TPR) Chair, Emma Douglas, has delivered a speech setting out TPR’s expectations for workplace pensions as reforms under the...
Law360: The government will reform the triple lock on state pensions to pay for greater investment in social care, Prime Minister, Andy Burnham, said...
This week’s edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
The Information Commissioner’s Office (ICO) has announced its formal transition to the Information Commission under the Data (Use and Access) Act 2025...
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...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
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 point
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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