What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
The lifetime allowanceSTOP PRESS: On 11 March 2021 the Finance (No. 2) Bill was published, having received its first reading in Parliament on 10 March...
Is relief from stamp duty land tax available to beneficiaries of a private pension scheme who buy a property from their own pension scheme?There is no...
In a settlement agreement, if an employee elects to divert a £20,000 payment in lieu of notice payment into a pension scheme, how does this affect the...
While drafting an employment contract for a director who has ‘maxed out’ his pension, is a firm still under an obligation to enrol him?You will find...
Parents can make contributions to a pension scheme for their children under the age of 18. Does the child and/or the parent have to be resident in the...
Are there any restrictions on, or tax consequences arising as a result of, UK pension scheme trustees (whether individual or corporate) being resident...
What is the legal interpretation applicable to a pension provider prefunding employer pension contributions, where the provider temporarily uses its...
What is the amount of penalty for late payment of a scheme sanction charge assessment, with statutory authorities?Under section 239 of the Finance Act...
Member and employer pension contributions—tax reliefFORTHCOMING DEVELOPMENT: As promised in the Spring Budget 2020 (held on 11 March 2020), on 21 July...
Using Scheme Pays to pay the annual allowance chargeTHIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALESScheme Pays, introduced by...
Unauthorised payments—tax charges and reporting requirementsThere are no limits on the benefits that may be provided by a registered pension scheme....
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