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Latest Pensions News

TPR’s consultation on draft enforcement policies and the interaction of its powers—have the clouds now parted?

TPR’s consultation on draft enforcement policies and the interaction of its powers—have the clouds now parted?

The following Corporate Crime news provides comprehensive and up to date legal information on TPR’s consultation on draft enforcement policies and the interaction of its powers—have the clouds now parted?

Pensions weekly highlights—21 October 2021

Pensions weekly highlights—21 October 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—21 October 2021

Simpler pension statements rules pushed back to October 2022

Simpler pension statements rules pushed back to October 2022

The following Pensions news provides comprehensive and up to date legal information on Simpler pension statements rules pushed back to October 2022

TPR pushes government green agenda for schemes

TPR pushes government green agenda for schemes

The following Pensions news provides comprehensive and up to date legal information on TPR pushes government green agenda for schemes

Featured Pensions content

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...

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?THIS PRACTICE NOTE APPLIES TO SCHEMES ENTERING THE FINANCIAL ASSISTANCE SCHEME FROM 1...

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

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

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

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

The Pension Protection Fund—compensation

The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...
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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

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

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

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

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

Popular documents

Robbery

Robbery

RobberyRobberyRobbery is a theft offence, involving dishonesty but elevated also by the intention to use force.Robbery can only be tried in the Crown Court on indictment and is categorised as a class 3 offence.Elements of the offence of robberyA person is guilty of robbery if:•they steal something,

United Nations Convention on the Law of the Sea (UNCLOS)—snapshot

United Nations Convention on the Law of the Sea (UNCLOS)—snapshot

United Nations Convention on the Law of the Sea (UNCLOS)—snapshotTitleUnited Nations Convention on the Law of the Sea (UNCLOS)Parties168Adopted10 December 1982Entry into Force16 November 1994Full textUnited Nations Convention on the Law of the SeaSubject [Catchwords]International Law of the

Public inquiry procedure

Public inquiry procedure

Public inquiry procedureThe procedure by which a public inquiry is conducted will vary significantly from one inquiry to the next. Even for inquiries established under the Inquiries Act 2005 (IA 2005), the associated inquiry rules are not particularly prescriptive as to how they ought to be

Dawn raid—who can raid my organisation and why?

Dawn raid—who can raid my organisation and why?

Dawn raid—who can raid my organisation and why?IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional