Business sales / TUPE transfers

View Pensions by content type:

Featured Pensions content

Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 30th Oct
Practice notes
This Lexis®PSL Pensions consultation tracker tool displays key consultations (both formal and informal) conducted in the last 12 months by HM...
Read More >
27th Oct
Practice notes
The entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of Contents (to the left of the...
Read More >
27th Oct
Practice notes
This legislation tracker is divided into the following sections:•Forthcoming Acts and Bills•Forthcoming Statutory Instruments•Forthcoming FCA...
Read More >
27th Oct
Practice notes
The basic principle underpinning the pensions tax regime is that members of registered pension schemes enjoy:•various tax advantages while accruing...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 27th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 26th Oct
Practice notes
This Practice Note summarises the key legal developments that are expected to impact pension lawyers within the next 18 months and will continue to...
Read More >
22nd Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a regulatory easement for employers...
Read More >
13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in DB scheme deficits (see News Analysis:...
Read More >
13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus led to an increase in DB scheme deficits (see News Analysis: Coronavirus...
Read More >
Produced in partnership with Nick Stones of Pinsent Masons 5th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance stating that, until 30 June 2020, it...
Read More >
26th Sep
Practice notes
IntroductionThis Practice Note considers bulk transfers between occupational pension schemes. A bulk transfer is the transfer of a group of members...
Read More >
26th Sep
Practice notes
HM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered pension schemes,...
Read More >
26th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to which accrued pension rights under...
Read More >
25th Sep
Practice notes
The entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the left of the page).Contracting-outLloyds...
Read More >
25th Sep
Practice notes
Statutory requirement to revalue benefitsStatute requires pension schemes to revalue the deferred benefits of early leavers over the period of...
Read More >
25th Sep

Most recent Business sales / TUPE transfers content

Practice notes
An indemnity may be defined as a contractual obligation falling upon one contracting party (the indemnifier) and owed to another contracting party...
Read More >
25th Sep
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO PRIVATE SECTOR PENSION SCHEMESA business sale agreement will typically include warranties given by a seller...
Read More >
25th Sep
Practice notes
Beckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating to old age, invalidity or survivors....
Read More >
25th Sep
Practice notes
FORTHCOMING DEVELOPMENT: On 11 February 2019 the DWP published its response to the consultation ‘Protecting Defined Benefit Pension Schemes—A...
Read More >
25th Sep
Practice notes
On the transfer of part or all of a business, transferring employees are migrated from the existing employer (the transferor) to the new employer (the...
Read More >
25th Sep
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESWhat is a section 75 debt?Sections 75 and 75A of the Pensions...
Read More >
25th Sep
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
Read More >
25th Sep
Practice notes
FORTHCOMING DEVELOPMENT: On 11 February 2019 the DWP published its response to the consultation ‘Protecting Defined Benefit Pension Schemes—A Stronger...
Read More >
25th Sep
Practice notes
FORTHCOMING DEVELOPMENT: On 11 February 2019 the DWP published its response to the consultation ‘Protecting Defined Benefit Pension Schemes—A...
Read More >
25th Sep
Practice notes
FORTHCOMING DEVELOPMENT: On 11 February 2019 the DWP published its response to the consultation ‘Protecting Defined Benefit Pension Schemes—A...
Read More >
25th Sep
Practice notes
The Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 (TUPE 2006) have been in force since 6 April 2006.TUPE 2006...
Read More >
25th Sep
Practice notes
A transfer from one entity (the transferor) to another (the transferee) may occur under the Transfer of Undertakings (Protection of Employment)...
Read More >
26th Sep
Precedents
This precedent has been prepared on the basis that the drafter is acting for the buyerThe following warranties have been drafted for a transaction...
Read More >
26th Sep
Precedents
This precedent has been prepared on the basis that the drafter is acting for the buyerThe following warranties have been drafted for a transaction...
Read More >
26th Sep
Precedents
Note: the due diligence enquiries are drafted for the buyer and are general in scope. Not every enquiry is relevant to every pension scheme. In...
Read More >
26th Sep
Practice notes
This PN should be read in conjunction with the following precedents:•Pension schedule: acting for sellers in an asset sale EFP vol 31(1) PENSION...
Read More >
26th Sep
Precedents
Produced in partnership with Andrew Patten of SNR Denton This clause is optional and may be used in a business purchase agreement to...
Read More >
26th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO ALL PRIVATE SECTOR PENSION SCHEMESBusiness sales (also referred to as asset sales) involve a seller selling part, or...
Read More >
26th Sep
Practice notes
Where there is a relevant transfer, subject to an employee's right to object to the transfer (see: Employee right to object to the transfer below),...
Read More >
28th Sep

Popular documents