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Practice notes
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 This Practice Note has been archived and is not maintained.As...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 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’ 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?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
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19th May
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
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
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
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 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
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 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 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 Q&As content

Q&As
What is the amount of penalty for late payment of a scheme sanction charge assessment, with statutory authorities?Under section 239 of the Finance Act...
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6th Sep
Q&As
What is the impact of Brexit on international transfers of personal data?This Q&A looks at the impact of Brexit on cross-border transfers of personal...
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26th Aug
Q&As
While drafting an employment contract for a director who has ‘maxed out’ his pension, is a firm still under an obligation to enrol him?You will find...
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22nd Aug
Q&As
If an employee starts receiving their scheme pension and ceases to be an active member, should that employee be picked up under the regular pay period...
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22nd Aug
Q&As
Is there any case law that provides that expert evidence in financial proceedings is necessary in particular cases that support the need for an expert...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 18th Aug
Q&As
Can you obtain a third party debt order against a pension?Note: this Q&A assumes that the debtor is a member of a personal pension scheme under which...
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18th Aug
Q&As
Is relief from stamp duty land tax available to beneficiaries of a private pension scheme who buy a property from their own pension scheme?There is no...
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16th Aug
Q&As
Can an individual who is a member of a UK registered pension scheme but who was not a UK tax resident for a year carry forward their unused annual...
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16th Aug
Q&As
Does a professional trustee, for example, a pension trustee, have to register at Companies House, a charge granted by it over property which it holds...
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16th Aug
Q&As
In a settlement agreement, if an employee elects to divert a £20,000 payment in lieu of notice payment into a pension scheme, how does this affect the...
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16th Aug
Q&As
Can an attorney under a registered lasting powers of attorney for property and financial affairs ask trustees of the donor's Self-Invested Personal...
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15th Aug
Q&As
Where a pension sharing order has been made and implemented against a pension arrangement in respect of a spouse from a first marriage, can a pension...
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Produced in partnership with Paul Infield of The 36 Group 15th Aug
Q&As
If an estate is insolvent can a nominated pension that is outside of the estate be clawed back in as an asset ?We refer you to the following...
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15th Aug
Q&As
Is there a specific timescale within which a person responsible for the pension arrangement (PRPA) must revert to the parties in the event that...
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15th Aug

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