Share sales

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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 This Practice Note has been archived and is not maintained.As...
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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
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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
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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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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 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
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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Practice notes
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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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 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 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 schemeFORTHCOMING DEVELOPMENT: On 11 February 2021 the Pension...
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11th Jun
Practice notes
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 schemeFORTHCOMING DEVELOPMENT: On 11 February 2021 the...
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11th Jun
Practice notes
Pensions and share 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 share sales—an introductionFORTHCOMING DEVELOPMENT: On 11 February 2021 the Pension Schemes Bill received Royal Assent becoming the...
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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...
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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
Practice notes
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 placeTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED CONTRIBUTION...
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5th Jun
Practice notes
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 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 schemesTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION...
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5th Jun
Practice notes
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 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 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 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 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)This precedent has been prepared on...
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5th Jun

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