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 Money and Pensions Service (MaPS) has announced that 96% of pension records covered by legislation will be connected to the pensions dashboards...
Pensions UK has published a report calling for the responsible adoption of artificial intelligence (AI) across pension schemes to improve outcomes for...
Law360: A pension scheme administrator urged the UK Supreme Court on 7 October 2026 to rule that minor data breaches cannot attract compensation, as...
This week's edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
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...
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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
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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