Pensions

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Brexit legislation tracker

This Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the UK’s withdrawal from the

Cloud computing—key legal issues

This Practice Note considers the following legal and commercial issues relating to cloud services:•Due diligence•Contract documents•Service

Contract variation

This Practice Note summarises the law, guidance and practice relating to the variation of contracts and deeds. It explains how a contract or deed can

Appointment, retirement and resignation of a director

BREXIT IMPACT: The information to be given when appointing a corporate director will be affected by Brexit. For further details, see Impact of Brexit

Practice notes

Conditional fee agreements after 1 April 2013—non-personal injury

This Practice Note explains how the conditional fee regime operates after 1 April 2013, including:•what a conditional fee agreement (CFA) is•the...

23rd Oct

Practice notes

Conveyancing Quality Scheme (CQS) practice management standards—Precedents content map from 1 May 2019

The Law Society's Conveyancing Quality Scheme (CQS) is a quality standard for residential conveyancing practices. According to the Law Society,...

22nd Oct

Practice notes

Lone working

What's the issue?The Health and Safety Executive (HSE) defines lone workers as people who work by themselves without close or direct...

26th Sep

COVID-19

Practice notes

Offer and induction—law firms

This Practice Note provides guidance on:•the basic content of an offer letter•taking up references•keeping in touch before the start date•preparing...

26th Sep

Practice notes

Completion of training contract

Admission requirementsTo be admitted as a solicitor a trainee must:•complete the academic stage, for which the options are:◦a qualifying law...

26th Sep

Practice notes

Supervision of trainees

The requirements when supervising trainees derive from the SRA Codes of Conduct and the SRA’s specific regulatory requirements for authorised training...

26th Sep

Practice notes

Formulating a strategic plan—law firms

What are strategic aimsA strategic aims document is also sometimes known as a strategic plan. It sets out the firms strategic aims for a defined...

25th Sep

Practice notes

Good practice in personal development and appraisals

The essence of any performance management process is the relationship between employee and manager. Both should know what needs to be done to meet...

25th Sep

Practice notes

Price and service transparency—law firms

From 6 December 2018, law firms must publish information on their website on the prices they charge and what these cover. This does not apply to all...

25th Sep

Practice notes

The importance of good time recording

This Practice Note is intended for law firms. It explains why time recording is so important. It also explores best practice around time recording and...

25th Sep

Practice notes

Raising the financial awareness of your staff

This Practice Note considers how you might set about improving your staff's financial awareness so they might be more inclined to, and more skilled...

25th Sep

Practice notes

BD and marketing plan workflow

This BD and marketing plan workflow sets out a staged process which can be followed to for...

25th Sep

Practice notes

How to end employment on grounds of ill health—law firms

This Practice Note explains the procedures to be followed when you need to end employment on grounds of ill health. When to end...

25th Sep

In-house

Practice notes

Fire safety in the workplace—regulatory requirements

This Practice Note covers regulatory requirements relating to fire safety in the workplace. It covers fire safety requirements in an office-based...

25th Sep

Practice notes

Redundancy—law firms

For the purposes of entitlement to a redundancy payment, an employee is dismissed by reason of redundancy if the reason for dismissal...

25th Sep

Practice notes

Repudiation

This Practice Note concerns repudiation and sets out what a repudiatory breach of contract means. It explains how a repudiatory breach goes to the...

25th Sep

In-house

Most recent Pensions content

Practice notes

Personal pensions—an introduction

Statutory development of personal pensionsRetirement annuity contracts were the predecessor to personal pensions. They were introduced by the Finance...

25th Sep

Practice notes

Stakeholder pension schemes after 1 October 2012—an introduction

FORTHCOMING DEVELOPMENT: Following the publication of a discussion paper (DP18/1)on the effectiveness of competition in non-workplace pensions...

25th Sep

Practice notes

Tax treatment of pensions—an introduction

Broadly speaking, tax applies to UK registered pension schemes in three different areas:•tax treatment of member and employer contributions (including...

25th Sep

Practice notes

Types of pension arrangements for employees

Ways of accruing pension benefitsThere are a variety of possible pension arrangements for employees. The main options include:•occupational pension...

25th Sep

Practice notes

Using the National Employment Savings Trust (NEST) for auto-enrolment

In this Practice Note, references to the National Employment Savings Trust (NEST) Order are to the National Employment Savings Trust Order 2010, SI...

25th Sep

Practice notes

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structure

In this Practice Note, references to the National Employment Savings Trust (NEST) Order are to the National Employment Savings Trust Order 2010, SI...

25th Sep

Practice notes

Group personal pensions

The introduction of personal pensions in 1987 was heralded as offering new choices for self-employed and employed individuals.However, it soon became...

25th Sep

Practice notes

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

In this Practice Note, references to the National Employment Savings Trust (NEST) Order are to the National Employment Savings Trust Order 2010, SI...

26th Sep

Precedents

Sample opt—out notice

The sample opt-out notice includes the wording set out in Schedule 1 to SI 2010/772 and the statements required by SI 2010/772, reg 9(6)(aa).Notice to...

26th Sep

Q&As

How does salary sacrifice interact with the auto-enrolment regime?

What is salary sacrifice?Salary sacrifice (also called salary exchange) operates by varying an employee's terms and conditions of employment in...

28th Sep

Practice notes

Enrolment duties—opting in and joining

CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...

13th Oct

Practice notes

Auto-enrolment—postponement

CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...

13th Oct

Practice notes

Auto-enrolment—toolkit [Archived]

This archived toolkit covers the basic issues relating to pensions auto-enrolment and highlights practical steps employers needed to take in order to...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct

Practice notes

Auto-enrolment—opting out

CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...

13th Oct

Practice notes

Auto-enrolment—considerations for employers (Archived)

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALESThis Practice Note has been archived. It explains the steps employers should...

Produced in partnership with Herbert Smith Freehills and Naveed Soomro of Squire Patton Boggs 13th Oct

Practice notes