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.
The Financial Conduct Authority (FCA) has published consultation paper CP26/10: Simplifying the pensions and investment advice rules, seeking to make...
Law360: The government has announced that a new working group has been set up to develop statutory guidance to support retirement scheme trustees in...
Law360: The House of Lords has voted to remove a measure from the Pension Schemes Bill mandating that retirement plans commit to certain investments,...
The Financial Reporting Council (FRC) has introduced the UK Stewardship Code 2026, setting out updated principles for effective stewardship and higher...
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...
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of 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
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
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
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