Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.THIS PRACTICE NOTE...
When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
Inheritance tax treatment pre A-dayMost employer-financed retirement benefit schemes (EFRBS) are trust-based and will be treated as relevant property...
This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.A pension scheme...
What is disguised remuneration?HMRC has, for many years, sought to ensure that the rewards gained from employment are properly subject to income tax...
What is a cash balance scheme?At its simplest level, a cash balance pension scheme is an arrangement by which the member builds up a guaranteed cash...
The introduction of personal pensions in 1987 was heralded as offering new choices for self-employed and employed individuals.However, it soon became...
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
This Practice Note provides guidance on:•the old state pension scheme for those reaching state retirement age prior to 6 April 2016, and•the new state...
The question of the nature of money purchase benefits has attracted considerable attention over recent years. Given the onerous and growing financial...
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