Understand and manage the intricacies of pension schemes specific to Scotland with our tailored guidance. Gain insights into distinct legislative frameworks, regulatory requirements, and unique industry practices. Equip yourself with the knowledge to effectively handle Scottish pension plans and ensure compliance with local pension regulations. Stay ahead with expert resources that focus on the nuances of pensions law in Scotland, empowering you to provide informed advice and solutions to your clients.
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 Information Commissioner's Office (ICO) has confirmed that it will transition to the Information Commission on 30 September 2026, following...
In a speech on the new Business and Property Division (BPD), Sir Colin Birss said that amendments to forms had been prioritised, seals had been...
The Department for Work and Pensions (DWP) has launched a consultation on proposals to introduce a Multiple Default Consolidator system for deferred...
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...
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some point
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 termDefinitionMeaningActa iure imperiiLegal
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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