Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.THIS PRACTICE NOTE...
When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
Special provisions normally apply to ensure a minimum level of pension protection for employees whose employment compulsorily transfers from central...
FORTHCOMING DEVELOPMENT: There are plans to replace the existing judicial pension schemes with a reformed judicial pension scheme from 1 April 2022,...
FORTHCOMING DEVELOPMENT 1: In order to implement the McCloud remedy referred to below in Transitional membership of pre-2015 TPS until 31 March 2022,...
FORTHCOMING DEVELOPMENT 1: In order to implement the McCloud remedy referred to in Practice Note: The Post-2015 Teachers’ Pension Scheme—Transitional...
FORTHCOMING DEVELOPMENT: There are plans to replace the existing judicial pension schemes with a reformed judicial pension scheme from 1 April 2022,...
FORTHCOMING DEVELOPMENT: There are plans to replace the existing judicial pension schemes with a reformed judicial pension scheme from 1 April 2022,...
CORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the NHS Pension Scheme that would otherwise have an adverse effect on...
CORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the NHS Pension Scheme that would otherwise have an adverse effect on...
As explained in Practice Note: The Post-2015 Teachers' Pension Scheme, the Teacher's Pension Scheme (TPS) is open to all teachers, both full-time and...
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