Q&As

Comprehend the law and how it impacts your clients. Q&As shine a light on common issues

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Q&As
This Q&A looks at the impact of Brexit on cross-border transfers of personal data involving the UK and EEA, under the General Data Protection...
8th Apr
Q&As
The term ‘transition or implementation period’ is used in the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland...
8th Apr
Q&As
Retained EU law is a legal concept describing EU-derived legislation, rights and principles the UK plans to preserve in UK law after Brexit. It is a...
Produced in partnership with Mathias Cheung of Atkin Chambers 8th Apr
Q&As
Under the European Union (Withdrawal) Act 2018 (EU(W)A 2018), before certain proposed statutory instruments (Brexit SIs) are formally laid in...
8th Apr
Q&As
Many businesses are closing their offices or recommending their staff work from home in an attempt to slow the spread of coronavirus (COVID-19). This...
8th Apr
Q&As
Many businesses are closing their offices or recommending their staff work from home in an attempt to slow the spread of coronavirus (COVID-19). This...
8th Apr
Q&As
Post-employment notice pay (PENP) calculationThe first step when considering the taxation of termination payments, including payments in lieu of...
22nd Mar
Q&As
We refer you to the following Commentary: Pensions: Tolley's Administration of Estates [G6.23].This extract explains that section 11 of the Welfare...
23rd Feb
Q&As
The definitions of 'controller' and 'processor' under Regulation (EU) 2016/679, the General Data Protection Regulation (the GDPR) are set out in...
23rd Feb
Q&As
Note: this Q&A assumes that the debtor is a member of a personal pension scheme under which they have the right to elect to take up to 25% of their...
22nd Feb
Q&As
Yes, provided they (and the trustees) are satisfied that any incentive exercise proposal complies with applicable legal requirements, in particular...
17th Feb
Q&As
A corporate transaction such as a share sale or a business sale may involve employees ceasing to be active members of a scheme in the seller's group...
15th Feb
Q&As
From 1 October 2019, trustees of occupational pension schemes will be required to state in their statement of investment principles their policy on...
15th Feb
Q&As
Subject to certain conditions, employers are required under sections 259–261 of the Pensions Act 2004 and the Occupational and Personal Pension...
15th Feb
Q&As
As mentioned in Practice Note: The Post-2014 Local Government Pension Scheme, employers listed in the Local Government Pension Scheme Regulations 2013...
15th Feb
Q&As
What is salary sacrifice?Salary sacrifice (also called salary exchange) operates by varying an employee's terms and conditions of employment in...
15th Feb

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