Scottish pensions

View Pensions by content type:

News

Practice notes

Precedents

Q&As

Latest Pensions News

Rectification and validity in the Mitchells & Butlers Pension Plan (Re Mitchells & Butlers Pension Plan; Mitchells & Butlers Pensions Ltd v Mitchells & Butlers plc)

The Pensions Regulator’s guidance on transfer requests—addressing the Conditions for Transfers Regulations

The following Pensions news provides comprehensive and up to date legal information on The Pensions Regulator’s guidance on transfer requests—addressing the Conditions for Transfers Regulations

Pensions weekly highlights—25 November 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—25 November 2021

Willis Tower Watson states superfunds are 'Plan B' for pension schemes

The following Pensions news provides comprehensive and up to date legal information on Willis Tower Watson states superfunds are 'Plan B' for pension schemes

Featured Pensions content

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?THIS PRACTICE NOTE APPLIES TO SCHEMES ENTERING THE FINANCIAL ASSISTANCE SCHEME FROM 1...

The Pensions Advice Allowance

The Pensions Advice AllowanceFORTHCOMING DEVELOPMENT: The Parliamentary Under Secretary of State for Pensions and Financial Inclusion, Guy Opperman,...

TUPE and Beckmann—the pensions exception

TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...

Practice notes

How to deal with a section 75 debt—an introduction

How to deal with a section 75 debt—an introductionTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice...

16th Nov

Practice notes

Equalisation and Barber—the pension implications

Equalisation and Barber—the pension implicationsThis Practice Note contains references to case law of the Court of Justice of the European Union....

Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 16th Nov

Practice notes

Block transfers and pension schemes

Block transfers and pension schemesAs a general rule, members of registered pension schemes can only start receiving their pension benefits from such...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th Nov

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...

Produced in partnership with Ginevra Gatrell of gunnercooke LLP 16th Nov

Practice notes

Pension scheme annual reports and accounts

Pension scheme annual reports and accountsCORONAVIRUS (COVID-19) UPDATE: The Pensions Regulator (TPR) has issued guidance on reporting duties and...

Produced in partnership with Stephen Leah of Barnett Waddingham LLP 16th Nov

Practice notes

Types of overseas pension schemes

Types of overseas pension schemesThere are different categories of overseas pension schemes, with various layers of requirements. These...

Produced in partnership with Stephenson Harwood and Fraser Sparks of PwC 16th Nov

Practice notes

Case tracker—forthcoming cases—pensions

Case tracker—forthcoming cases—pensionsThe entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the...

16th Nov

Practice notes

The Judicial Pension Scheme 1993 (JUPRA)

The Judicial Pension Scheme 1993 (JUPRA)STOP PRESS: Following HM Treasury’s request for the Government Actuary to review the cost control mechanism in...

Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 16th Nov

Practice notes

Investment-regulated pension schemes (IRPS)

Investment-regulated pension schemes (IRPS)Investment-regulated pension schemes (IRPSs) are a particular category of registered pension schemes that...

Produced in partnership with Alistair Hill of CMS 16th Nov

Practice notes

How to deal with a section 75 debt on a corporate transaction

How to deal with a section 75 debt on a corporate transactionTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION...

16th Nov

Practice notes

Pension scheme record-keeping requirements

Pension scheme record-keeping requirementsTHIS PRACTICE NOTE RELATES TO REGISTERED OCCUPATIONAL PENSION SCHEMESThe general obligation upon trustees of...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th Nov

Practice notes

Surrender and forfeiture of pension benefits

Surrender and forfeiture of pension benefitsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th Nov

Practice notes

Pensions and divorce in Scotland

Pensions and divorce in ScotlandThis Practice Note provides a high-level summary of pension sharing orders on divorce in Scotland as they relate to...

Produced in partnership with Claire Miller of Pinsent Masons 16th Nov

Scottish Law

Practice notes

The Pre-2015 Principal Civil Service Pension Scheme

The Pre-2015 Principal Civil Service Pension SchemeSTOP PRESS: Following HM Treasury’s request for the Government Actuary to review the cost control...

Produced in partnership with Michael Hayles of Burges Salmon LLP 16th Nov

Practice notes

UK pensions tax treatment of internationally mobile employees and members

UK pensions tax treatment of internationally mobile employees and membersSince A-day (6 April 2006), the main elements of the UK tax regime applicable...

16th Nov

Practice notes

The Test-Achats case—the pension implications

The Test-Achats case—the pension implicationsThis Practice Note considers the implications of the case Association belge des Consommateurs Test-Achats...

Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 16th Nov