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Practice notes
Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
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9th Nov
Practice notes
The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 12th Jan
Practice notes
The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 12th Jan
Practice notes
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...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
Bridging pensions—backgroundBridging pensions are a form of pension provided by some (but not all) defined benefit occupational pension schemes in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes
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...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 12th Jan
Precedents
Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...
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9th Nov
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
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9th Nov
Practice notes
THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES This Practice Note looks at the disclosure requirements that were applicable to trustees (or...
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9th Nov
Practice notes
Pension loss will generally only arise in cases where an individual has lost their job and the pension provision that went with that job. An...
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Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 12th Jan
Precedents
Date: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of Substitution of...
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Produced in partnership with Blake Morgan LLP 12th Jan
Precedents
Month means a calendar month; Close This is a suggested definition for the term 'month', which...
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9th Nov
Practice notes
The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
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Produced in partnership with Peter White 12th Jan
Precedents
The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Most recent Q&As content

Q&As
This answer refers to the provisions for implementation of the EU-UK Trade and Cooperation Agreement (TCA), and associated agreements, under Part 3 of...
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Produced in partnership with Eleonor Duhs of Fieldfisher and Louise Laing of Brodies LLP, FieldfisherCounsel for EU and International Law, House of Commons 15th Jan
Q&As
Retained EU law is a legal concept describing EU-derived legislation, rights and principles the UK plans to preserve in UK law after Brexit. It is a...
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Produced in partnership with Mathias Cheung of Atkin Chambers 11th Jan
Q&As
Life insurance policiesThere are two main types of life insurance policies:•whole of life—which pays out the proceeds no matter how long a person...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 8th Jan
Q&As
A reasonable period for the physical movement of assets on a block transfer is mentioned in HMRC's Pensions Tax Manual (PTM062240) on protected...
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Produced in partnership with Max Ballad of Arc Pensions Law LLP 8th Jan
Q&As
For an understanding of what was intended by the government in relation to the proposed exemptions, as set out in its response to the consultation...
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Produced in partnership with Emily Campbell of Wilberforce Chambers 8th Jan
Q&As
The obligation to provide guaranteed minimum pensions (GMPs) is set out in sections 13(1) and 17(1) of the Pension Schemes Act 1993 (PSA 1993) (all...
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Produced in partnership with Alastair Meeks of Pinsent Masons 8th Jan
Q&As
This Q&A asks whether there are any restrictions on, or tax consequences as a result of, trustees of UK-based pension scheme being resident out of the...
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Produced in partnership with Oliver Hilton of Radcliffe Chambers 8th Jan
Q&As
This Q&A looks at the impact of Brexit on cross-border transfers of personal data involving the UK and EEA, under the General Data Protection...
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5th Jan
Q&As
The definitions of 'controller' and 'processor' under Regulation (EU) 2016/679, the General Data Protection Regulation (the GDPR) are set out in...
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26th Dec
Q&As
There is no specific relief from stamp duty land tax (SDLT) for an acquisition of real property from a private pension scheme.Subject to some...
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18th Dec
Q&As
These exceptions apply in respect of bridging pensions, which are the subject of the Practice Note: Bridging pensions.As explained in the Practice...
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14th Dec
Q&As
From 1 October 2019, trustees of occupational pension schemes will be required to state in their statement of investment principles their policy on...
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7th Dec
Q&As
Inheritance tax treatment pre A-dayMost employer-financed retirement benefit schemes (EFRBS) are trust-based and will be treated as relevant property...
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7th Dec
Q&As
We refer you to Practice Note: Actuarial funding valuations, which explains that:•under section 224 of the Pensions Act 2004 (PeA 2004), the trustees...
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7th Dec

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