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.
The following Pensions news provides comprehensive and up to date legal information on Government consults on local government pension fixes to tackle discrimination
The following Pensions news provides comprehensive and up to date legal information on Government urged to reform scam rules amid widespread pension transfer delays
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...
Pensions law in Scotland and the rest of the UK—key differencesThe statutory frameworkGenerally, the legislative framework which applies to private sector occupational pension schemes governed by Scots law is the same as the regime which applies to the rest of the UK. In particular, the following
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Early leavers—preservationFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from 55 to 57 on 6 April 2028 (save for members of the firefighters, police and armed forces public service pension schemes).The Finance Act 2022 will also give
Brussels I (recast)—domicile (Arts 4 and 63) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note considers the general rule set out in Article 4 of Regulation (EU) 1215/2012, Brussels I (recast) when determining the relevance of a defendant’s domicile to
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