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.
The Data (Use and Access) Act 2025 (Commencement No 9 and Transitional and Saving Provisions) Regulations 2026, SI 2026/1015, bring into force on 30...
This week's edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
Pensions analysis: The High Court considered the proper construction of pension increase provisions under which payment of full RPI increases depended...
HMRC has updated its tax adviser registration guidance following the end of the first registration window, including details for advisers who missed...
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
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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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