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The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—22 May 2025
The following Pensions news provides comprehensive and up to date legal information on Third of DC pension savers have under £10k in pension pots, FCA finds
Qualifying Recognised Overseas Pension Schemes (QROPS)Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are...
Self-invested personal pensions (SIPPs)When personal pensions were first introduced in April 1988, they could only be established by authorised...
Retirement Annuity Contracts (RAC)—older types of personal pension schemesFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase...
Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...
Closing a pension scheme to future accrual—trustee considerationsTHIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESIn the current economic climate, an increasing number of companies are deciding to close their defined benefit occupational pension scheme to the future accrual
Changing from final salary to career average accrual ratesReducing the financial burden of defined benefit schemes on employersRecent years have seen many employers seeking to escape or limit their exposure to the rising costs of defined benefit pension schemes and the risks that the operation of
If planning permission imposes restrictions on a licensed premises opening hours, once operational can the personal licence holder apply for a Temporary Events Notice (TEN) to open for longer hours than those permitted in the planning permission?To use any property for a licensable activity both
Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is
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