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Practice notes
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
22nd Aug
Practice notes
Auto-enrolment—considerations for employers (Archived)THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALESThis Practice Note has...
Produced in partnership with Herbert Smith Freehills and Naveed Soomro of Squire Patton Boggs 22nd Aug
Practice notes
Abolition of DB contracting-out—implementation issuesOn 6 April 2016, contracting-out on a salary-related basis (also known as DB contracting-out)...
22nd Aug
Practice notes
Fixed protection 2016 (FP 2016)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 22nd Aug
Practice notes
Contractual enrolmentTHIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALESWhat is contractual enrolment?Contractual enrolment is...
22nd Aug
Practice notes
Auto-enrolment—hybrid schemes and the quality requirementsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published...
22nd Aug
Practice notes
Auto-enrolment—what types of scheme may be used?CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic...
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 22nd Aug
Practice notes
Auto-enrolment—postponementCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension...
22nd Aug
Practice notes
Auto-enrolment—when do employers need to comply?CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic...
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 22nd Aug
Practice notes
Brexit—drafting boilerplate clauses [Archived]ARCHIVED: This Practice Note has been archived and is not maintained. It considers the impact of Brexit...
22nd Aug
Practice notes
Worker statusUPDATE: The government published a consultation on employment status on 7 February 2018 seeking views on how to make the employment...
21st Aug
Practice notes
Execution formalities—companiesThis Practice Note provides practical guidance on the execution of documents by companies after 6 April 2008 (being the...
20th Aug
Practice notes
The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...
20th Aug
Practice notes
Pensions and judicial separationOn proceedings for judicial separation the court has the power to redistribute the benefits derived from pension...
Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 18th Aug
Practice notes
The Pension Protection Fund and family proceedingsThe Pension Protection Fund (PPF) was set up by the Pensions Act 2004 (PeA 2004) as a statutory fund...
Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 18th Aug
Practice notes
Pension sharing ordersThis Practice Note explains what a pension sharing order is within family proceedings and sets out which pension interests can...
Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 18th Aug
Practice notes
Valuing pension rights in family proceedingsPrescribed valuation methodWhether a pension is to be the subject of offsetting, attachment or sharing,...
Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 18th Aug
Practice notes
Pensions on divorce etc—variation and appealsCoronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division,...
Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 18th Aug
Practice notes
Pensions—financial remedy procedureCoronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division, regarding all...
Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 18th Aug
Practice notes
International aspects of pensions on divorce etcThis Practice Note sets out different types of overseas pension plans and their features as well as...
Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 18th Aug

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