Types of pension arrangements

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Practice notes
Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 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
Enhanced protectionTHIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total amount of...
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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
The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 19th May
Practice notes
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
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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
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
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
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
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
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

Most recent Types of pension arrangements content

Practice notes
Disguised remuneration and pensionsWhat is disguised remuneration?HMRC has, for many years, sought to ensure that the rewards gained from employment...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 21st Jul
Practice notes
Pensions—the state pensionThis Practice Note provides guidance on:•the old state pension scheme for those reaching state retirement age prior to 6...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 8th Jun
Q&As
Will funds paid out of a funded unapproved retirement benefit scheme (FURBS), established before A-day, be subject to inheritance tax if no additional...
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5th Jun
Practice notes
Money purchase benefits—the statutory definitionThe question of the nature of money purchase benefits has attracted considerable attention over recent...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Cash balance schemesWhat is a cash balance scheme?At its simplest level, a cash balance pension scheme is an arrangement by which the member builds up...
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Produced in partnership with Michael Collins of Gateley 5th Jun
Q&As
Can an attorney under a registered lasting powers of attorney for property and financial affairs ask trustees of the donor's Self-Invested Personal...
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5th Jun
Practice notes
Types of pension arrangements for employeesWays of accruing pension benefitsThere are a variety of possible pension arrangements for employees. The...
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5th Jun
Practice notes
Small self-administered schemes (SSASs)What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Hybrid pension schemesWhat is a hybrid pension scheme?At present, the majority of pensions legislation defines types of occupational pension scheme in...
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Produced in partnership with Stephen Maynard of Gateley and Michael Collins of Gateley 5th Jun
Practice notes
Sectionalised pension schemesTHIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION SCHEMESWhat is a 'sectionalised'...
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Produced in partnership with Squire Patton Boggs and Catherine Lonergan of Eversheds Sutherland (International) LLP 5th Jun
Practice notes
Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Money purchase benefits—the transitional regulations [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.This Practice Note...
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5th Jun
Practice notes
Defined benefit pensions issues for charitiesThe charities sector in the UK is significant in size. There is a wide range of pension provision across...
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Produced in partnership with Gordons LLP and Ruth Bamforth of Walker Morris 5th Jun
Practice notes
Types of pension schemes—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 5th Jun
Practice notes
The Universities Superannuation SchemeThe Universities Superannuation Scheme (USS) is a private sector occupational pension scheme for higher...
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Produced in partnership with Alexandra Ventham of Shoosmiths and Paul Carney of Shoosmiths 5th Jun
Practice notes
FORTHCOMING DEVELOPMENT: Following the publication of a discussion paper (DP18/1)on the effectiveness of competition in non-workplace pensions...
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Produced in partnership with Alistair Hill of CMS 8th Jan
Practice notes
The introduction of personal pensions in 1987 was heralded as offering new choices for self-employed and employed individuals.However, it soon became...
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Produced in partnership with Alistair Hill of CMS 8th Jan
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 8th Jan
Practice notes
FORTHCOMING DEVELOPMENT: Following the publication of a discussion paper (DP18/1)on the effectiveness of competition in non-workplace pensions...
Read More >
Produced in partnership with Alistair Hill of CMS 8th Jan

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