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Practice notes
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 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)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 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
Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
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19th May
Practice notes
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 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 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 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 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 exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
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19th May
Practice notes
How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 19th May
Practice notes
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
Pensions Ombudsman determination trackerThe entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of...
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19th May
Practice notes
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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19th May
Practice notes
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 Local government pensions content

Q&As
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
The Post-2014 Local Government Pension SchemeCORONAVIRUS (COVID-19) UPDATE: In the rules of the LGPS, administering authorities are given the...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 31st Jul
Q&As
What is the position where an academy receives employees from a private contractor on a TUPE transfer? These employees are part of an auto-enrolment...
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31st Jul
Practice notes
Insolvency in the education sector and the Local Government Pension SchemeWhat is the Local Government Pension Scheme?The main pension scheme for...
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Produced in partnership with Laura Sayer of Mills & Reeve LLP 31st Jul
Practice notes
The Pre-2014 Local Government Pension SchemeCORONAVIRUS (COVID-19) UPDATE: In the rules of the LGPS, administering authorities are given the...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 31st Jul
Practice notes
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
Local government outsourcing—the pension issuesThe Best Value DirectionThe government’s ‘Fair Deal’ policy was first introduced in 1999 and set out...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 31st Jul
Practice notes
Charities and the Local Government Pension SchemeThe charities sector in the UK is significant in size. There is a wide range of pension provision...
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Produced in partnership with Ruth Bamforth of Walker Morris 30th Jul
Precedents
Local government outsourcing contract—template pensions schedule1Interpretation1.1The following definitions and rules of interpretation apply in this...
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Produced in partnership with Ginevra Gatrell of Gunnercooke LLP 30th Jul
Precedents
Local Government Pension Scheme—Template Bond in connection with LGPS Admission AgreementThis Agreement is made on [date]Between1[ ] of [ ] (the...
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Produced in partnership with Ginevra Gatrell of Gunnercooke LLP 30th Jul
Precedents
Admission AgreementThis Agreement is made on [insert date].Parties1[insert full name of Administering Authority] (the ‘Administering...
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Produced in partnership with David Gallagher of Fieldfisher 30th Jul
Practice notes
Capping public sector exit payments—pensions implicationsFollowing two periods of consultation (the first in 2015 and the second in 2016), the...
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21st Jun
Practice notes
The Local Government Pension Scheme—admission agreementsThe Local Government Pension Scheme (LGPS) is a statutory, public-service pension scheme for...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 5th Jun
Practice notes
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 5th Jun

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