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Latest Pensions News

The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

The following Pensions news provides comprehensive and up to date legal information on The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

The following Family news provides comprehensive and up to date legal information on Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Pensions weekly highlights—29 July 2021

Pensions weekly highlights—29 July 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—29 July 2021

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

Featured Pensions content

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structure

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structure

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structureIn this Practice Note, references to the National...

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?In this Practice Note, references to the...

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...

Practice notes

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...
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19th May
Practice notes

The Post-2015 National Health Service Pension Scheme

The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
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Produced in partnership with Paul Carney of Shoosmiths 19th May
Practice notes

Pension bulk transfers—beginners’ guide

Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes

What does ‘contracting-out’ mean for pension lawyers?

What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
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19th May
Practice notes

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes

Enhanced protection

Enhanced protectionTHIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total amount of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes

Fixed protection 2012 (FP 2012)

Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
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19th May
Practice notes

The Electricity Supply Pension Scheme

The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 19th May
Practice notes

Bridging pensions

Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes

Normal minimum pension age and protected pension age

Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
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19th May
Practice notes

Corporate trustees—articles of association of a pension trustee company

Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
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Produced in partnership with Mark Ridler of Hill Dickinson 19th May
Practice notes

Investment management agreements—trustee considerations

Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
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Produced in partnership with Martin Scott of gunnercooke LLP 19th May
Practice notes

The pre A-day pensions tax regime

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...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 19th May
Practice notes

TUPE and Beckmann—the pensions exception

TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
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19th May
Practice notes

Serious ill-health lump sum payments

Serious ill-health lump sum paymentsWhen is a serious ill-health lump sum payable?Under the Finance Act 2004 (FA 2004), Sch 29, para 4, a scheme...
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19th May
Practice notes

Anti-franking

Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
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Produced in partnership with Peter White 19th May

Most recent Central government pensions content

Practice notes

Police Ill-Health and Injury Pensions

Police Ill-Health and Injury PensionsThis document links to a guide to some aspects of the law around decision-making for police ill-health...
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31st Jul
Practice notes

The role of the Pensions Regulator in respect of public sector schemes

The role of the Pensions Regulator in respect of public sector schemesThe Pensions Regulator is the statutory body that regulates occupational pension...
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Produced in partnership with David Gallagher of Fieldfisher 31st Jul
Practice notes

The Fee-Paid Judicial Pension Scheme (FPJPS)

The Fee-Paid Judicial Pension Scheme (FPJPS)FORTHCOMING DEVELOPMENT: There are plans to replace the existing judicial pension schemes with a reformed...
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31st Jul
Q&As

In relation to the Teachers' Pension Scheme (TPS), is it correct that employees who work full-time will automatically join the TPS unless they complete a form to opt out of the TPS, however employees who work part-time will be required to complete a form to join the TPS?

In relation to the Teachers' Pension Scheme (TPS), is it correct that employees who work full-time will automatically join the TPS unless they...
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31st Jul
Practice notes

Capping public sector exit payments—pensions implications

Can the employer enforce a restrictive covenant (post-termination restriction) if the employer dismisses the employee, eg by reason of redundancy?An...
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31st Jul
Practice notes

The Post-2015 Teachers’ Pension Scheme

The Post-2015 Teachers’ Pension SchemeFORTHCOMING DEVELOPMENT 1: In order to implement the McCloud remedy referred to below in Transitional membership...
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31st Jul
Practice notes

The Post-2015 National Health Service Pension Scheme

The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
Read More >
Produced in partnership with Paul Carney of Shoosmiths 31st Jul
Practice notes

The Judicial Pension Scheme 2015

The Judicial Pension Scheme 2015FORTHCOMING DEVELOPMENT: There are plans to replace the existing judicial pension schemes with a reformed judicial...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 31st Jul
Q&As

Do the preservation requirements apply to public sector schemes?

Do the preservation requirements apply to public sector schemes?Scope of preservation requirementsThe preservation requirements apply to occupational...
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31st Jul
Practice notes

Central government outsourcing—Fair Deal 2013 and pensions

Central government outsourcing—Fair Deal 2013 and pensionsSpecial provisions normally apply to ensure a minimum level of pension protection for...
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Produced in partnership with Paul Carney of Shoosmiths 31st Jul
Practice notes

The Judicial Pension Scheme 1993 (JUPRA)

The Judicial Pension Scheme 1993 (JUPRA)FORTHCOMING DEVELOPMENT: There are plans to replace the existing judicial pension schemes with a reformed...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 31st Jul
Practice notes

Central government outsourcing—the old Fair Deal and pensions [Archived]

Central government outsourcing—the old Fair Deal and pensions [Archived]TUPE and pensionsWhere there is a transfer of a public service from central...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 31st Jul
Practice notes

The Post-2015 civil service pension scheme—alpha

The Post-2015 civil service pension scheme—alphaFORTHCOMING DEVELOPMENT: In order to implement the McCloud remedy referred to below in Transitional...
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Produced in partnership with Michael Hayles of Burges Salmon LLP 31st Jul
Practice notes

Key pension issues in a public sector outsourcing

Key pension issues in a public sector outsourcingOutsourcing occurs when an organisation enters into an agreement with a third party, by which that...
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Produced in partnership with Michael Hayles and Amy Davies of Burges Salmon LLP 31st Jul
Practice notes

The Pre-2015 Teachers’ Pension Scheme

The Pre-2015 Teachers’ Pension SchemeFORTHCOMING DEVELOPMENT 1: In order to implement the McCloud remedy referred to in Practice Note: The Post-2015...
Read More >
Produced in partnership with Gary Delderfield of Eversheds Sutherland 31st Jul
Practice notes

Pensions legislation taking effect on 1 and 6 April 2015—a round up [ARCHIVED]

Pensions legislation taking effect on 1 and 6 April 2015—a round up [ARCHIVED]Pension Schemes Act 2015The Pension Schemes Act 2015 (PSA 2015) covers...
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31st Jul
Practice notes

The Pre-2015 Principal Civil Service Pension Scheme

The Pre-2015 Principal Civil Service Pension SchemeFORTHCOMING DEVELOPMENT: In order to implement the McCloud remedy referred to in Practice Note: The...
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Produced in partnership with Michael Hayles of Burges Salmon LLP 31st Jul
Practice notes

The Pre-2015 National Health Service Pension Scheme

The Pre-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
Read More >
Produced in partnership with Paul Carney of Shoosmiths and Gary Delderfield of Eversheds Sutherland 31st Jul
Precedents

Central government outsourcing contract—template pensions schedule

Central government outsourcing contract—template pensions schedule1Interpretation1.1The following definitions and rules of interpretation apply in...
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Produced in partnership with Ginevra Gatrell of Gunnercooke LLP 30th Jul

Popular documents

SRA Code of Conduct for individuals and firms

SRA Code of Conduct for individuals and firms

SRA Code of Conduct for individuals and firmsThis Practice Note provides guidance on the SRA Codes of Conduct, contained in the SRA Standards and Regulations, in force from 25 November 2019. The SRA Standards and Regulations include two Codes of Conduct—a Code forSolicitors, RELs and RFLs and a Code

Common financial covenants

Common financial covenants

Common financial covenantsThis Practice Note explains certain common financial covenants used in commercial finance transactions including:•minimum net worth test•gearing ratio•leverage ratio (or debt to equity ratio)•current ratio (or acid test ratio)•cashflow ratio•interest cover ratio, and•loan

Stay of proceedings—when can you apply to stay a claim?

Stay of proceedings—when can you apply to stay a claim?

Stay of proceedings—when can you apply to stay a claim?This Practice Note considers the question of when court proceedings can be stayed. It identifies scenarios in which a party may apply for a stay of proceedings, including to allow for: a jurisdictional challenge; arbitration; an attempt to

Involuntary manslaughter

Involuntary manslaughter

Involuntary manslaughterInvoluntary manslaughter—introductionManslaughter can be classified as either voluntary or involuntary. Voluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element—hence the label voluntary manslaughter) but