Gain mastery in managing pension scheme amendments, mergers, and de-risking. Discover expert strategies to navigate regulatory complexities, ensure compliance, and optimise scheme benefits while safeguarding member interests. Learn practical approaches for consolidating schemes, fulfilling fiduciary duties, and ensuring smooth transitions with minimised risks. Enhance your de-risking tactics by accessing critical insights on reducing financial uncertainties, managing longevity risks, and implementing effective risk transfer solutions to maintain scheme stability.
Pensions analysis: The Pension Protection Fund Ombudsman has rejected a complaint about an incorrect member communication. Martin Scott of gunnercooke...
Pensions analysis: The Deputy Pensions Ombudsman has partly upheld a complaint about benefits granted on a transfer-in. Martin Scott of gunnercooke...
Pensions analysis: The Pensions Ombudsman has rejected a complaint about a return of pension paid by mistake. Martin Scott of gunnercooke LLP looks at...
Pensions UK has responded to the government's consultation on proposals to amend the Occupational and Personal Pension Schemes (Conditions for...
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
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
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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