About Pensions Law
Pensions is already one of the most complex and technical areas of the law. And with new legislation, the advent of auto-enrolment and a move towards defined contribution schemes, it’s about to become even more challenging.
Members and benefits
Navigate the complexities of the revised pensions freedoms regime and the different circumstances of pension benefits, including periods of temporary absence and the indexation and reduction of pensions in payment.
Trustees, governance, and administration
The governance of occupational pension schemes is an area that’s expanded with the increased level of regulation. Our content helps practitioners navigate their way through the web of statutory and regulatory material.
Transactions and reorganisations
The existence of pension arrangements can add complexity and risk to even the most straightforward of corporate transactions. Our content helps guide practitioners through the issues and how to deal with them.
Legislation
Pensions is one of the most complex and technical areas of the law. And with new legislation, the advent of auto-enrolment and a move towards defined contribution schemes, it’s about to become even more challenging.
Topics We Cover
Latest Pensions News
Pensions analysis: The Deputy Pensions Ombudsman has rejected a complaint about a transfer value. Martin Scott of gunnercooke LLP looks at the...
Pensions analysis: The Deputy Pensions Ombudsman has upheld a complaint about accrued benefits. Martin Scott of gunnercooke LLP looks at the decision....
Pensions analysis: The Deputy Pensions Ombudsman has rejected a complaint about an incorrect benefit statement. Martin Scott of gunnercooke LLP looks...
Pensions analysis: The Administrative Appeals Chamber (AAC) of the Upper Tribunal has set aside a First-Tier Tribunal (FTT) decision and remitted it...
The Pensions Dashboards Programme (PDP) has announced that phase 2 consumer testing for the MoneyHelper Pensions Dashboard is now underway, following...
Latest Pensions Practice Notes
ARCHIVED: This archived Practice Note provides information on the Data Protection, Privacy and Electronic Communications (Amendments etc) (EU Exit)...
STOP PRESS: The Pensions Research Accountants Group (PRAG) has published the Statement of Recommended Practice, Financial Reports of Pension Schemes...
This Practice Note tracks the progress of the Pension Schemes Bill (PSB) through Parliament, including any amendments made to the PSB. The Practice...
This Practice Note is a horizon scanner tracking key future developments in the field of pensions law in England and Wales. It provides details of key...
FORTHCOMING DEVELOPMENT: On 26 March 2026, HM Treasury published the draft Money Laundering and Terrorist Financing (Amendment) Regulations 2026...
Latest Pensions Precedents
FORTHCOMING CHANGE: On 26 November 2025, as part of Budget 2025, it was announced that from April 2029, only the first £2,000 per year of a pension...
This precedent has been prepared on the basis that the drafter is acting for the buyerThe following warranties have been drafted for a transaction...
Date: [insert date](1)[Name of Principal Company](2)[Names of Trustees](3)[Name of New Employer]Deed of Participationrelating to[Name of Scheme]This...
This precedent has been prepared on the basis that the drafter is acting for the buyerDrafted on the basis that the target company (the Company) is a...
THIS PRECEDENT HAS BEEN PREPARED ON THE BASIS THAT THE DRAFTER IS ACTING FOR THE SELLERDrafted on the basis that the target company (the Company) is a...
Latest Pensions Q&As
Featured Pensions content
Self-invested personal pensions (SIPPs)
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)
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 policies
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 regime [Archived]
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...
How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?
How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?FORTHCOMING DEVELOPMENT: Section 10 of the...
Registration of pension schemes
Registration of pension schemesBenefits of registrationRegistration provides advantageous tax reliefs and exemptions for a pension scheme and its...
DWP finds £571.6m state pension shortfall
The DWP announced on 21 March 2024 that it has so far identified 97,000 payments that were each short between £2,192 and £12,486.The DWP has launched...
Are apprentices auto-enrolled into a pension if they earn under 10,000 per year and are aged under 18?
What issues should an employer consider when providing life insurance to its employees?
Anti-franking
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
Surrender and forfeiture of pension benefits
Surrender and forfeiture of pension benefitsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to...
Qualifying Recognised Overseas Pension Schemes (QROPS)
Qualifying Recognised Overseas Pension Schemes (QROPS)Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are...
Bridging pensions
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. For guidance on whether EU...
Pension consultation requirements
Pension consultation requirementsEmployers are required by statute to consult with members or their representatives for at least 60 days before making...
Relevant life and excepted group life policies—practical issues
Relevant life and excepted group life policies—practical issuesStatute provides for two tax-efficient alternatives to a life assurance policy held...
Investment management agreements—trustee considerations
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
Auto-enrolment—postponement
Auto-enrolment—postponementAn employer can postpone the date on which the auto-enrolment obligations would otherwise apply to an eligible jobholder by...
Types of pension schemes—beginners’ guide
Types of pension schemes—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
Associated legal terms
Contributions – employer/member
Monies paid into a scheme by an employer and/or member.
Share capital (Pensions)
The funding for a company that is raised through the issue of shares.
Short-termism
The allegation that pension funds (and other investors) invest only to make short-term gains, thus making it difficult for companies to take longer-terms views on their corporate development and harming industry.
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