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Latest Pensions News

Assessing the likely impact of the DWP’s proposals to introduce simpler annual benefit statements for members of DC pension schemes

Assessing the likely impact of the DWP’s proposals to introduce simpler annual benefit statements for members of DC pension schemes

The following Pensions news provides comprehensive and up to date legal information on Assessing the likely impact of the DWP’s proposals to introduce simpler annual benefit statements for members of DC pension schemes

Analysis of the Pension Regulator’s Annual Funding Statement 2021

Analysis of the Pension Regulator’s Annual Funding Statement 2021

The following Pensions news provides comprehensive and up to date legal information on Analysis of the Pension Regulator’s Annual Funding Statement 2021

Court of Appeal holds pensions increase rule means what it says (Britvic plc v Britvic Pensions Ltd)

Court of Appeal holds pensions increase rule means what it says (Britvic plc v Britvic Pensions Ltd)

The following Pensions news provides comprehensive and up to date legal information on Court of Appeal holds pensions increase rule means what it says (Britvic plc v Britvic Pensions Ltd)

Pensions weekly highlights—17 June 2021

Pensions weekly highlights—17 June 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—17 June 2021

Featured Pensions content

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structure

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structure

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structureIn this Practice Note, references to the National...

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?In this Practice Note, references to the...

The Financial Assistance Scheme—what are the available benefits?

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...

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...

Practice notes

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...
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19th May
Practice notes

The Post-2015 National Health Service Pension Scheme

The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
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Produced in partnership with Paul Carney of Shoosmiths 19th May
Practice notes

Pension bulk transfers—beginners’ guide

Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes

What does ‘contracting-out’ mean for pension lawyers?

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

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

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 protection

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

The Electricity Supply Pension Scheme

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 benefits

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 pensions

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 age

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 company

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 considerations

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 regime

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

Serious ill-health lump sum payments

Serious ill-health lump sum paymentsWhen is a serious ill-health lump sum payable?Under the Finance Act 2004 (FA 2004), Sch 29, para 4, a scheme...
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19th May
Practice notes

Auto-enrolment—certification of DC schemes

Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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19th May
Practice notes

Anti-franking

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 Share sales content

Practice notes

Pension issues in share sales—where target sponsors a single-employer DB scheme

Pension issues in share sales—where target sponsors a single-employer DB schemeFORTHCOMING DEVELOPMENT: On 11 February 2021 the Pension Schemes Bill...
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11th Jun
Practice notes

Corporate transactions and restructurings involving DB schemes—pension issues for the trustees

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 share sales—where target is principal employer of DB multi-employer scheme

Pension issues in share sales—where target is principal employer of DB multi-employer schemeFORTHCOMING DEVELOPMENT: On 11 February 2021 the Pension...
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11th Jun
Practice notes

Pension issues on a takeover—Takeover Code requirements

Pension issues on a takeover—Takeover Code requirementsFORTHCOMING DEVELOPMENT: On 11 February 2021 the Pension Schemes Bill received Royal Assent...
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Produced in partnership with Andrew Patten of Fieldfisher and Dentons 11th Jun
Practice notes

Pension issues in share sales—where target is participating employer of DB multi-employer scheme

Pension issues in share sales—where target is participating employer of DB multi-employer schemeFORTHCOMING DEVELOPMENT: On 11 February 2021 the...
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11th Jun
Practice notes

Pensions and share sales—beginners’ guide

Pensions and share sales—beginners’ guideFORTHCOMING DEVELOPMENT: On 11 February 2021 the Pension Schemes Bill received Royal Assent becoming the...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 11th Jun
Practice notes

Pension issues in share sales—an introduction

Pension issues in share sales—an introductionFORTHCOMING DEVELOPMENT: On 11 February 2021 the Pension Schemes Bill received Royal Assent becoming the...
Read More >
11th Jun
Q&As

In relation to the sale of a company, some of the shares are held by pension schemes. How do those pension schemes execute the share purchase agreement?

In relation to the sale of a company, some of the shares are held by pension schemes. How do those pension schemes execute the share purchase...
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5th Jun
Q&As

Do the pension consultation regulations apply on a share or business sale?

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...
Read More >
5th Jun
Practice notes

Pensions due diligence in share sales—issues specific to DC schemes

Pensions due diligence in share sales—issues specific to DC schemesTHIS PRACTICE NOTE APPLIES IN RELATION TO PRIVATE SECTOR DEFINED CONTRIBUTION...
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5th Jun
Practice notes

Pension issues in share sales—where target has DC pension arrangements in place

Pension issues in share sales—where target has DC pension arrangements in placeTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED CONTRIBUTION...
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5th Jun
Practice notes

Share sales—pensions warranties

Share sales—pensions warrantiesTHIS PRACTICE NOTE APPLIES IN RELATION TO PRIVATE SECTOR PENSION SCHEMESA share sale agreement will typically include...
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5th Jun
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...
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5th Jun
Practice notes

Pensions due diligence in share sales—issues specific to DB schemes

Pensions due diligence in share sales—issues specific to DB schemesTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION...
Read More >
5th Jun
Practice notes

Share sales—pensions indemnities

Share sales—pensions indemnitiesAn indemnity may be defined as a contractual obligation falling upon one contracting party (the indemnifier) and owed...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes

Share sales—using a pension schedule

Share sales—using a pension scheduleThis Practice Note should be read in conjunction with the following documents:•Pensions schedule: acting for...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes

Obtaining clearance from the Pensions Regulator

Obtaining clearance from the Pensions RegulatorFORTHCOMING DEVELOPMENT: An increase in clearance applications is expected following the coming into...
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Produced in partnership with Vikki Massarano of ARC Pensions Law 5th Jun
Practice notes

Tax treatment of section 75 debts

Tax treatment of section 75 debtsTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESWhat is a section 75...
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Produced in partnership with Patrick Ford of Squire Patton Boggs 5th Jun
Practice notes

Pensions due diligence in share sales—an introduction

Pensions due diligence in share sales—an introductionTHIS PRACTICE NOTE APPLIES TO ALL PRIVATE SECTOR PENSION SCHEMESIn a share sale, the buyer...
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5th Jun
Precedents

Share purchase agreement—short form pensions warranties (where target company has a defined benefit (DB) scheme)

Share purchase agreement—short form pensions warranties (where target company has a defined benefit (DB) scheme)This precedent has been prepared on...
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5th Jun

Popular documents

Reversionary lease by reference

Reversionary lease by reference

 LR1. Date of the lease[date]LR2. Title Number(s)LR2.1 Landlord's title number(s)[title numbers out of which this Lease is granted. Leave blank if not registered]LR2.2 Other title numbers[existing title number(s) against which entries of matters referred to in LR9, LR10, LR11 and LR13 are to be

Amending the articles of association

Amending the articles of association

Amending the articles of associationThis Practice Note summarises the procedure to amend or change a company’s articles of association in accordance with the Companies Act 2006 (CA 2006).Why amend the articles?There are many different reasons why a company may want, or be required, to amend its

Indemnity costs orders—principles

Indemnity costs orders—principles

Indemnity costs orders—principlesThis Practice Note considers orders for costs determined on an indemnity basis (indemnity costs orders). A court may order that costs are assessed on an indemnity basis so that any doubt as to the costs claimed are resolved in favour of the receiving party. Compare

Sentencing fraud offences committed by individuals

Sentencing fraud offences committed by individuals

Sentencing fraud offences committed by individualsThe Sentencing Council (SC) has produced sentencing guidelines for fraud offences under the Fraud Act 2006 (fraud by false representation, fraud by failing to disclose information and fraud by abuse of position), false accounting under section 17 of