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Practice notes
This Practice Note summarises the key legal developments that are expected to impact pension lawyers within the next 18 months and will continue to...
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22nd Oct
Practice notes
This Lexis®PSL Pensions consultation tracker tool displays key consultations (both formal and informal) conducted in the last 12 months by HM...
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21st Oct
Practice notes
This legislation tracker is divided into the following sections:•Forthcoming Acts and Bills•Forthcoming Statutory Instruments•Forthcoming FCA...
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16th Oct
Practice notes
The entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of Contents (to the left of the...
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13th Oct
Practice notes
The basic principle underpinning the pensions tax regime is that members of registered pension schemes enjoy:•various tax advantages while accruing...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a regulatory easement for employers...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in DB scheme deficits (see News Analysis:...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus led to an increase in DB scheme deficits (see News Analysis: Coronavirus...
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Produced in partnership with Nick Stones of Pinsent Masons 5th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance stating that, until 30 June 2020, it...
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26th Sep
Practice notes
IntroductionThis Practice Note considers bulk transfers between occupational pension schemes. A bulk transfer is the transfer of a group of members...
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26th Sep
Practice notes
HM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered pension schemes,...
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26th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to which accrued pension rights under...
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25th Sep
Practice notes
The entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the left of the page).Contracting-outLloyds...
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25th Sep
Practice notes
Statutory requirement to revalue benefitsStatute requires pension schemes to revalue the deferred benefits of early leavers over the period of...
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25th Sep

Most recent Q&As content

Q&As
We refer you to the following which may be of assistance:•Q&A: Is Brexit considered a force majeure event?•Practice Note: Brexit—contract risk...
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28th Sep
Q&As
There are numerous personal and business reasons for obtaining a certified copy of a document. For example, when applying for a loan the lender may...
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28th Sep
Q&As
Many businesses are closing their offices or recommending their staff work from home in an attempt to slow the spread of coronavirus (COVID-19). This...
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28th Sep
Q&As
Note: this Q&A assumes that the debtor is a member of a personal pension scheme under which they have the right to elect to take up to 25% of their...
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28th Sep
Q&As
All employees, irrespective of age, are entitled to claim a statutory sick pay (SSP) as long as they have average earnings of at least £112 per week...
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28th Sep
Q&As
A relevant transfer does not terminate the contract of employment of any person employed by the transferor and assigned to the organised grouping that...
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28th Sep
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 28th Sep
Q&As
A corporate transaction such as a share sale or a business sale may involve employees ceasing to be active members of a scheme in the seller's group...
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28th Sep
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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28th Sep
Q&As
Paragraph 14(2) of Schedule 9 to the Equality Act 2010 provides that it is not an age contravention for an employer to make arrangements for, or...
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28th Sep
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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28th Sep
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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28th Sep
Q&As
The requirement to have a schedule of contributions is derived from Part 3 of the Pensions Act 2004 (PeA 2004).PeA 2004, Pt 3 does not however apply...
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28th Sep
Q&As
The following Practice Note is relevant to your question: UK pensions tax treatment of internationally mobile employees and members, see in particular...
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28th Sep
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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28th Sep

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