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Practice notes
Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...
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19th May
Practice notes
The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
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Produced in partnership with Paul Carney of Shoosmiths 19th May
Practice notes
Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
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19th May
Practice notes
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
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19th May
Practice notes
Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
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Produced in partnership with Mark Ridler of Hill Dickinson 19th May
Practice notes
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
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Produced in partnership with Martin Scott of gunnercooke LLP 19th May
Practice notes
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...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 19th May
Practice notes
The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...
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19th May
Practice notes
Serious ill-health lump sum paymentsWhen is a serious ill-health lump sum payable?Under the Finance Act 2004 (FA 2004), Sch 29, para 4, a scheme...
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19th May
Practice notes
Pensions Ombudsman determination trackerThe entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of...
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19th May
Practice notes
How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 19th May
Practice notes
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
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19th May
Practice notes
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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19th May
Practice notes
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
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Produced in partnership with Peter White 19th May

Most recent Trustees, governance and administration content

Practice notes
Winding-up an occupational pension scheme—statutory disclosure from 6 April 2014, reporting and record-keeping requirementsTHIS PRACTICE NOTE APPLIES...
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23rd Sep
Practice notes
Appointing investment consultants and fiduciary managers—the pensions requirementsIn the course of running an occupational pension scheme, scheme...
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22nd Sep
Practice notes
Trustee duty to assess value for members on chargesCORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR)...
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20th Sep
Practice notes
Achieving greater transparency of costs and chargesFORTHCOMING DEVELOPMENT 1: On 24 May 2021 the DWP opened a consultation on the government’s...
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20th Sep
Practice notes
UK GDPR and EU GDPR—transfers of personal data internationally and to international organisationsIn briefData protection laws in both the EEA (the EU...
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17th Sep
Practice notes
Key definitions under data protection lawOn 31 January 2020, the UK ceased to be a member of the EU and EEA. Given the extensive data flows between...
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17th Sep
Practice notes
Processing personal data—obtaining, recording and managing consentThis Practice Note is based on the UK GDPR and consent guidance published by the...
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16th Sep
Practice notes
Notifiable events—scheme and employer-related eventsFORTHCOMING DEVELOPMENT: On 8 September 2021 the Department for Work and Pensions (DWP) published...
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15th Sep
Practice notes
Pension scheme reporting requirementsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020, in light of the coronavirus pandemic, TPR published reporting...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Sep
Practice notes
Failure to prevent the criminal facilitation of tax evasion—the offencesThis Practice Note discusses the two ‘failure to prevent’ corporate criminal...
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Produced in partnership with Rhys Meggy of QEB Hollis Whiteman 7th Sep
Practice notes
Pension requirement for an effective system of governance—internal controlsCORONAVIRUS (COVID-19) UPDATE: As a result of the coronavirus pandemic, the...
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31st Aug
Practice notes
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,...
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Produced in partnership with Pillsbury Winthrop Shaw Pittman LLP 31st Aug
Q&As
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...
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26th Aug
Q&As
Must group companies wishing to share personal data enter into a data processing agreement?This Q&A touches on many aspects of the data protection...
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Produced in partnership with JP Buckley of DWF LLP 25th Aug
Practice notes
The GDPR—action for pension trustees and employers [Archived]ARCHIVED: This archived Practice Note provides information on the key steps which...
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Produced in partnership with Catrin Young of Burges Salmon 25th Aug
Practice notes
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...
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25th Aug
Practice notes
Data protection for pensions lawyersThis Practice Note provides an overview of the key provisions and requirements of the UK’s data protection regime...
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25th Aug
Precedents
Data protection under the EU GDPR—training materialsThe training materials are customisable.Click the links below to download the training...
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24th Aug
Practice notes
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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Produced in partnership with 5RB 24th Aug
Practice notes
Pension liberation—an introductionCORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance...
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Produced in partnership with Rebecca Bennett of Needle Partnership and Natasha Peacock of Needle Partnership 24th Aug

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