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.
The Pensions Regulator (TPR) has published its new enforcement approach together with its response to its consultation on the new approach, which ran...
The Department for Business, Innovation, Science and Trade (BIST) has launched a consultation on proposals to simplify and modernise the UK’s...
The Pensions Administration Standards Association (PASA) has announced the publication of new operational readiness guidance for guided retirement,...
Pensions analysis: The government has confirmed the regulatory framework for the Local Government Pension Scheme (LGPS) ‘Fit for the Future’ reforms...
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 rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some point
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
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin termDefinitionMeaningActa iure imperiiLegal
0330 161 1234