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.
Pensions analysis: The Administrative Appeals Chamber (AAC) of the Upper Tribunal has set aside a First-Tier Tribunal (FTT) decision and remitted it...
The Pensions Dashboards Programme (PDP) has announced that phase 2 consumer testing for the MoneyHelper Pensions Dashboard is now underway, following...
In a blog published on 31 March 2026, the Pensions Regulator (TPR) has urged trustees of smaller defined contribution (DC) occupational pension...
On 26 March 2026, the House of Lords held the third reading of the Pension Schemes Bill. Debate at this stage focused less on introducing substantive...
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
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
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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