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The Pensions Regulator (TPR) has published a blog by Gaucho Rasmussen, Executive Director of the Enforcement and Legal Group, supporting the...
This week’s edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
The Civil Justice Council (CJC) working group has published an update on its consultation on the use of artificial intelligence (AI) for the...
The Pensions Regulator (TPR) has published its Annual Report and Accounts for 2025–26, highlighting a closer scrutiny of schemes (with early...
Self-invested personal pensions (SIPPs)When personal pensions were first introduced in April 1988, they could only be established by authorised...
Small self-administered schemes (SSASs)What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up...
Section 32 buy-out policiesWhat is a section 32 buy-out policy?A term which may be often heard within the pensions arena is that of the ‘section 32...
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...
Statutory restrictions on amendments—the section 67 regimeSTOP PRESS: On 10 January 2024, the Pensions Regulator (TPR) published the long-awaited general code of practice which merges and updates ten of its existing codes of practice into a single code made of ‘51 shorter, topic-based modules’. TPR
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
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