Gain comprehensive expertise on the essential duties and fiduciary responsibilities of pension scheme trustees, along with best practices for effective governance and administration. Our guidance provides practical insights into regulatory compliance, scheme management, and risk mitigation, equipping trustees with the knowledge to uphold the highest standards and navigate the dynamic regulatory landscape with confidence and integrity.
In HMRC’s Pension schemes newsletter 185 for September 2026 plans were announced to legislate on how certain lump sum death benefits are treated when...
This week’s edition of Pensions weekly highlights includes a review of key news stories and some new content, as well as dates for your diary and...
The Institute and Faculty of Actuaries (IFoA) has published a report by the Behavioural Insights Team (BIT) examining how defined contribution (DC)...
The Pensions Regulator (TPR) has announced that it is to update its guidance on significant event J for authorised master trusts in response to...
Self-invested personal pensions (SIPPs)When personal pensions were first introduced in April 1988, they could only be established by authorised...
Small self-administered schemes (SSASs)What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up...
Section 32 buy-out policiesWhat is a section 32 buy-out policy?A term which may be often heard within the pensions arena is that of the ‘section 32...
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...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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