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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 Pensions 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...

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...

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

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...

Pension bulk transfers—beginners’ guide

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...

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

Flexible benefits vs safeguarded benefits

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 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

How to deal with Beckmann liabilities on a business sale

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 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

Pensions Ombudsman determination tracker

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 schemes

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-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 Local government pensions content

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

The Post-2014 Local Government Pension Scheme

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

Do the Best Value Authorities Staff Transfers (Pensions) Direction 2007 (Best Value Direction) have statutory force? If this is breached, how is this enforced? If an employer fails to obtain admitted body status, this will result in the employer having to provide a comparable pension scheme under the Best Value Direction—should the employer provide information about this during the Transfer of Undertakings (Protection of Employment) Regulations 2006 consultation process?

Do the Best Value Authorities Staff Transfers (Pensions) Direction 2007 (Best Value Direction) have statutory force? If this is breached, how is this...
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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 scheme in the transferor employer.

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
Q&As

In view of the Supreme Court judgment Denise Brewster [2017] UKSC 8, what is the status of Regulation 25 of the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007 insofar as it requires a cohabiting partner to be nominated?

In view of the Supreme Court judgment Denise Brewster [2017] UKSC 8, what is the status of Regulation 25 of the Local Government Pension Scheme...
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31st Jul
Practice notes

Insolvency in the education sector and the Local Government Pension Scheme

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
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Practice notes

The Pre-2014 Local Government Pension Scheme

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 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

Local government outsourcing—the pension issues

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 Scheme

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 schedule

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 Agreement

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 Agreement

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 implications

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 agreements

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 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 5th Jun

Popular documents

Admissibility of hearsay evidence in criminal proceedings

Admissibility of hearsay evidence in criminal proceedings

Admissibility of hearsay evidence in criminal proceedingsHow to identify hearsayThe definition of hearsay is contained in the Criminal Justice Act 2003 (CJA 2003). It comprises of four essential elements.There must be:•a statement•made out of court•relied on for the truth of the matter stated,

Liquidated damages in construction contracts

Liquidated damages in construction contracts

Liquidated damages in construction contractsThis Practice Note explains what liquidated and ascertained damages (LADs/LDs) are and their purpose in a building contract. It considers the difference between liquidated damages and general (or unliquidated) damages and looks at the enforceability of

Summary assessment—statement of costs

Summary assessment—statement of costs

Summary assessment—statement of costsSummary assessment is the procedure whereby costs are assessed by the judge who has heard the case or application (see Practice Note: Summary assessment). This Practice Note considers the use of a statement of costs in summary assessment. Form N260 is a model

Lexcel—assessment

Lexcel—assessment

Lexcel—assessmentLexcel is the Law Society's practice management standard. It is not compulsory although Lexcel accreditation can be helpful for firms wishing to be accredited under the Conveyancing Quality Scheme or the Legal Service Board's Specialist Quality Mark. This Practice Note tells you