Business sales / TUPE transfers

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What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
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19th May
Practice notes
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Enhanced protectionTHIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total amount of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
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19th May
Practice notes
The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 19th May
Practice notes
Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
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19th May
Practice notes
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
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19th May
Practice notes
Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
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Produced in partnership with Mark Ridler of Hill Dickinson 19th May
Practice notes
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
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Produced in partnership with Martin Scott of gunnercooke LLP 19th May
Practice notes
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...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 19th May
Practice notes
The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...
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19th May
Practice notes
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
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19th May
Practice notes
How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 19th May
Practice notes
Pensions Ombudsman determination trackerThe entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of...
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19th May
Practice notes
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
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Produced in partnership with Peter White 19th May

Most recent Business sales / TUPE transfers content

Practice notes
Pensions and business sales—beginners’ guideFORTHCOMING DEVELOPMENT: On 11 February 2021 the Pension Schemes Bill received Royal Assent becoming the...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 11th Jun
Practice notes
Pension issues in business sales—acting for the sellerFORTHCOMING DEVELOPMENT: On 11 February 2021 the Pension Schemes Bill received Royal Assent...
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11th Jun
Practice notes
Corporate transactions and restructurings involving DB schemes—pension issues for the trusteesFORTHCOMING DEVELOPMENT: On 11 February 2021 the Pension...
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11th Jun
Practice notes
Pension issues in business sales—acting for the buyerFORTHCOMING DEVELOPMENT: On 11 February 2021 the Pension Schemes Bill received Royal Assent...
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11th Jun
Practice notes
TUPE—what pension benefits should the transferee provide?A transfer from one entity (the transferor) to another (the transferee) may occur under the...
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Produced in partnership with Sarah Greenwell of Walker Morris LLP 9th Jun
Practice notes
TUPE—transfer of employeesThis Practice Note examines which employees transfer to the transferee under the Transfer of Undertakings (Protection of...
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9th Jun
Practice notes
TUPE—transfer of rights and liabilitiesThe Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 (TUPE 2006) provide that,...
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9th Jun
Practice notes
TUPE—an overview for pensions lawyersThe Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 (TUPE) have been in force...
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7th Jun
Q&As
Does regulation 10 of the TUPE Regulations apply to pension contributions where there is a TUPE transfer between associated companies?In a TUPE...
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6th Jun
Q&As
If an eligible jobholder had opted out of the transferor's qualifying scheme immediately before a TUPE transfer, will the transferee be under a duty...
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5th Jun
Q&As
Do the pension consultation regulations apply on a share or business sale?A corporate transaction such as a share sale or a business sale may involve...
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5th Jun
Q&As
Does an employee’s life assurance benefit transfer under TUPE?A relevant transfer does not terminate the contract of employment of any person employed...
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5th Jun
Practice notes
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
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5th Jun
Practice notes
TUPE—the key pensions casesOn the transfer of part or all of a business, transferring employees are migrated from the existing employer (the...
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Produced in partnership with Paula Warnock of Hill Dickinson 5th Jun
Practice notes
How to deal with a section 75 debt on a corporate transactionTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION...
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5th Jun
Practice notes
Pensions due diligence in business salesTHIS PRACTICE NOTE APPLIES TO ALL PRIVATE SECTOR PENSION SCHEMESBusiness sales (also referred to as asset...
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5th Jun
Practice notes
Business sales—pension indemnitiesAn indemnity may be defined as a contractual obligation falling upon one contracting party (the indemnifier) and...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun

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