Gain a thorough understanding of the varied landscape of private sector pensions. This resource provides crucial information on the different pension schemes accessible to private sector employees. Acquire knowledge to advise clients on defined benefit plans, defined contribution schemes, hybrid models, and other options. Keep current with recent regulatory changes and best practices to enhance your expertise.
Pensions analysis: The government has confirmed the regulatory framework for the Local Government Pension Scheme (LGPS) ‘Fit for the Future’ reforms...
Pensions analysis: The Pensions Ombudsman has rejected a complaint about a pension bulk transfer to a master trust. Martin Scott of gunnercooke LLP...
Pensions UK has responded to the Department for Work and Pensions' (DWP) consultation on the draft Occupational Pension Schemes (Payments to...
The Department for Work and Pensions (DWP) has begun a consultation on draft regulations intended to make the statutory guaranteed minimum pension...
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
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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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
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