Navigate the complexities of government-sponsored pension schemes with our expert guidance. Stay ahead with insights into the latest regulatory developments, compliance obligations, and policy reforms affecting public sector pensions. Empower your practice with resources and tools tailored for legal professionals navigating the nuances of retirement benefits for public employees.
On 11 May 2026, HMRC published a new Technical note: inheritence tax on pensions....
The full text of the Pension Schemes Act 2026 (PSA 2026) as passed by Parliament was published on legislation.gov.uk on Friday 8 May 2026, the Act...
The Pensions Regulator (TPR) has launched a consultation on a draft version of its refreshed corporate strategy for 2026 to 2031, setting out a more...
The House of Lords Library has published a research briefing which explores what announcements the government could make in the King’s Speech on 13...
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...
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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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