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Latest Pensions News

Fines by TPR drop following coronavirus (COVID-19) easements

Fines by TPR drop following coronavirus (COVID-19) easements

The following Corporate Crime news provides comprehensive and up to date legal information on Fines by TPR drop following coronavirus (COVID-19) easements

Pensions weekly highlights—22 July 2021

Pensions weekly highlights—22 July 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—22 July 2021

Analysis of TPR’s consultation on pensions climate-risk guidance

Analysis of TPR’s consultation on pensions climate-risk guidance

The following Environment news provides comprehensive and up to date legal information on Analysis of TPR’s consultation on pensions climate-risk guidance

PASA guidance on GMP conversion helps to point the way forward

PASA guidance on GMP conversion helps to point the way forward

The following Pensions news provides comprehensive and up to date legal information on PASA guidance on GMP conversion helps to point the way forward

Featured Pensions content

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structure

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structure

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structureIn this Practice Note, references to the National...

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?THIS PRACTICE NOTE APPLIES TO SCHEMES ENTERING THE FINANCIAL ASSISTANCE SCHEME FROM 1...

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...

Practice notes

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

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 This Practice Note has been archived and is not maintained.As...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 Scheme

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’ guide

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

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

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

Enhanced protection

Enhanced protectionTHIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total amount of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes

Fixed protection 2012 (FP 2012)

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

The Electricity Supply Pension Scheme

The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 19th May
Practice notes

Flexible benefits vs safeguarded benefits

Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
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19th May
Practice notes

Bridging pensions

Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes

Normal minimum pension age and protected pension age

Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
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19th May
Practice notes

Corporate trustees—articles of association of a pension trustee company

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

The pre A-day pensions tax regime

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—compensation

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

How to deal with Beckmann liabilities on a business sale

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

Serious ill-health lump sum payments

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 tracker

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

Most recent Scheme amendment content

Q&As

If a UK company contributing to a personal pension scheme wants to move to a new pension provider (with the intention of encouraging members to transfer to the new scheme), does the company have to consult with its employees under the Occupational and Personal Pension Schemes (Consultation by Employers and Miscellaneous Amendment) Regulations 2006, SI 2006/349?

If a UK company contributing to a personal pension scheme wants to move to a new pension provider (with the intention of encouraging members to...
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5th Jun
Q&As

Can an employer consult directly with affected members when carrying out a pension consultation exercise?

Can an employer consult directly with affected members when carrying out a pension consultation exercise?Who is the employer required to consult?Under...
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5th Jun
Practice notes

Interpretation of restrictions on pension scheme amendment powers

Interpretation of restrictions on pension scheme amendment powersTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESAn amendment to an...
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Produced in partnership with Chris Ransom of CMS and Kate Richards of CMS 5th Jun
Practice notes

Statutory restrictions on amendments—the section 67 regime

Statutory restrictions on amendments—the section 67 regimeTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThe regime under...
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5th Jun
Practice notes

Amendment of occupational pension schemes—employer and trustee considerations

Amendment of occupational pension schemes—employer and trustee considerationsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020, the Pensions Regulator...
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5th Jun
Practice notes

Amending the amendment power in a pension scheme and making retrospective amendments

Amending the amendment power in a pension scheme and making retrospective amendmentsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESThis...
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Produced in partnership with Chris Ransom of CMS and Kate Richards of CMS 5th Jun
Practice notes

When can pensions be reduced?

When can pensions be reduced?THIS PRACTICE NOTE LOOKS AT PENSIONS REDUCTION IN THE CONTEXT OF ONGOING REGISTERED DEFINED BENEFIT PENSION SCHEMESThe...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes

Preserving a final salary link—what does it mean?

Preserving a final salary link—what does it mean?Employers with final salary pension schemes (a type of defined benefit scheme) have been looking for...
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Produced in partnership with Barry Gibb of Hill Dickinson LLP 5th Jun
Practice notes

The implied duty of trust and confidence for pension lawyers

The implied duty of trust and confidence for pension lawyersDemonstrating an employer has breached its duty of good faith is no easy matter.The...
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Produced in partnership with Clive Weber of Wedlake Bell 5th Jun
Practice notes

Pension consultation requirements

Pension consultation requirementsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a...
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5th Jun
Practice notes

Changing employees’ pension arrangements by contractual variation

Changing employees’ pension arrangements by contractual variationEmployees’ pensions rights under an occupational pension scheme can be categorised...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun

Popular documents

European Insurance and Occupational Pensions Authority (EIOPA)

European Insurance and Occupational Pensions Authority (EIOPA)

European Insurance and Occupational Pensions Authority (EIOPA)BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. Following IP completion day, key transitional arrangements

Amending the articles of association

Amending the articles of association

Amending the articles of associationThis Practice Note summarises the procedure to amend or change a company’s articles of association in accordance with the Companies Act 2006 (CA 2006).Why amend the articles?There are many different reasons why a company may want, or be required, to amend its

Reserved judgments

Reserved judgments

Reserved judgmentsWhat is a reserved judgment?A court can reserve judgment by giving its decision at a later date in writing, after the trial or hearing (as opposed to an ex tempore judgment which is given by the judge orally straight after the hearing or trial). At the end of the hearing the judge

Discharge by frustration

Discharge by frustration

Discharge by frustrationCoronavirus (COVID-19): In addition to the below content on force majeure generally, see also:•Coronavirus (COVID-19) toolkit—Contracts•Coronavirus (COVID-19) and contractual obligations—checklisttogether with the Q&A (in the related content pod on the right hand side) for