CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance stating that, until 30 June 2020, it...
HM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered pension schemes,...
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...
THIS PRACTICE NOTE APPLIES TO ALL PRIVATE SECTOR PENSION SCHEMESIn a share sale, the buyer purchases the issued share capital of the target company....
On a relevant transfer under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246, employees retain their...
A relevant transfer does not terminate the contract of employment of any person employed by the transferor and assigned to the organised grouping that...
A corporate transaction such as a share sale or a business sale may involve employees ceasing to be active members of a scheme in the seller's group...
This Q&A considers personal pension schemes.If a transferor has contracted with an employee to contribute to the employee’s personal pension scheme,...
Where there are two or more individual trustees of a pension scheme the basic rule is that the trustees must act jointly. This rule is a corollary of...
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