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The Pensions Administration Standards Association (PASA) has responded to HMRC’s May 2026 consultation on the draft Registered Pension Schemes...
The government has confirmed that it is set to consult on whether the Flexible Apportionment Arrangement (FAA) regime should be strengthened,...
On 16 June 2026, the Department for Work and Pensions (DWP) launched a call for evidence on the operation of the alternative automatic enrolment...
The Financial Reporting Council (FRC) has invited stakeholders to an online roundtable on 28 July 2026 to help shape new technical actuarial guidance...
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...
Benefit crystallisation events (BCEs)FORTHCOMING DEVELOPMENT: Further to the Spring Budget of 15 March 2023, the Finance (No.2) Act 2023 removed the lifetime allowance charge with effect from 6 April 2023, pending the abolition of the lifetime allowance regime through the Finance Bill 2024 with
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
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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
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