What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
Winding-up an occupational pension scheme—statutory disclosure from 6 April 2014, reporting and record-keeping requirementsTHIS PRACTICE NOTE APPLIES...
Trustee duty to assess value for members on chargesCORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR)...
UK GDPR and EU GDPR—transfers of personal data internationally and to international organisationsIn briefData protection laws in both the EEA (the EU...
Notifiable events—scheme and employer-related eventsFORTHCOMING DEVELOPMENT: On 8 September 2021 the Department for Work and Pensions (DWP) published...
Failure to prevent the criminal facilitation of tax evasion—the offencesThis Practice Note discusses the two ‘failure to prevent’ corporate criminal...
Pension requirement for an effective system of governance—internal controlsCORONAVIRUS (COVID-19) UPDATE: As a result of the coronavirus pandemic, the...
Data protection principlesOn 31 January 2020, the UK ceased to be a member of the EU and EEA. Given the extensive data flows between the EEA and UK,...
What is the impact of Brexit on international transfers of personal data?This Q&A looks at the impact of Brexit on cross-border transfers of personal...
The Data Protection Act 2018The Data Protection Act 2018 (DPA 2018) came into force on 25 May 2018. As first enacted it introduced four distinct data...
Data protection for pensions lawyersThis Practice Note provides an overview of the key provisions and requirements of the UK’s data protection regime...
Sanctions and enforcement under the DPA 1998 [Archived]ARCHIVED: This archived Practice Note provides information on the data protection regime before...
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