Pensions analysis: In the latest pensions redundancy case, the High Court has upheld a member’s appeal against a decision of the Pensions Ombudsman concerning her entitlement to an unreduced early pension. The member, Ms Downe, argued that she had been made redundant and was therefore entitled to an unreduced pension under the terms of her pension scheme rules. Stephen Richards, partner and Katie Whitford, associate, both at Stephenson Harwood LLP, report on the implications of the decision.

If a member had exceeded or were likely to exceed their pension rights at 5 April 2006, they could safeguard them against a future tax charge.

THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMES Enhanced protection was one of the first two forms of protection made available for pension savers on A-day (6 April 2006) when the registered pension scheme regime and the concept of the lifetime allowance were first introduced by the Finance Act 2004 (FA 2004). The other form of protection introduced on A-day was primary protection. Unlike primary protection, individuals could claim enhanced protection regardless of the value of their pension rights at 5 April 2006. The original aim of enhanced protection was to offer transitional protection to individuals who, before A-day, had already built up pension savings that might otherwise have been adversely affected by the introduction of the lifetime allowance (which on A-day was set at £1.5m). While the lifetime allowance was abolished with effect from 6 April 2024, enhanced protection continues to provide some transitional protection in terms of an individual’s entitlement to (i) the lump sum allowance, (ii) the lump sum and death benefit allowance, and (iii) a tax-free lump sum. For further information,

FORTHCOMING CHANGE: The existing enhanced protection from redundancy that is available to employees during pregnancy, maternity leave and other types of statutory leave (and for an additional period after the leave has ended) is to be extended to cover other forms of dismissal. The powers to make regulations under sections 49D, 74, 75C, 75J, 80D and 80EH of the Employment Rights Act 1996 (ERA 1996) were extended by sections 26 and 27 of the Employment Rights Act 2025 (ERA 2025), in force 6 January 2026 and 6 April 2026 respectively, and regulations are expected to come into effect in 2027 (probably on either of the common commencement dates of 1 April or 1 October). The Department of Business and Trade has published a Factsheet on enhanced dismissal protections for pregnant women and new mothers and a consultation on the proposed new measures ran between 23 October 2025 and 15 January 2026. For more information, see Practice Note: Employment Rights Act 2025—tracker. This Practice Note considers the enhanced protection from redundancy available to employees during

This Practice Note is about enhanced research and development (R&D)-intensive support (ERIS) for R&D-intensive loss-making SMEs for accounting periods beginning on or after 1 April 2024 (subject to transitional provisions). It explains the conditions for claiming this relief and additional deductions and tax credits available. For information on the merged R&D expenditure credit scheme generally applying for accounting periods beginning on or after 1 April 2024 (the merged RDEC), see Practice Note: The merged R&D expenditure credit (post-1 April 2024). Together with the ERIS, these schemes are referred to in this Practice Note as the post-1 April 2024 schemes. For information on the R&D expenditure credit scheme that applies for accounting periods beginning before 1 April 2024, see Practice Note: R&D expenditure credit (pre-1 April 2024) and for information on the research and development (R&D) relief scheme for small or medium-sized enterprises (SMEs) for accounting periods beginning before 1 April 2024, see Practice Notes: SME R&D relief—additional deduction (pre-1 April 2024) and SME R&D relief—tax credit (pre-1 April 2024). Together, these

A for-profit business that offers to transmit voice and data messages and simultaneously add value to the message it transmits. Examples include telephone answering services, alarm or security companies and transaction processing companies. An enhanced service provider officers voice as well as data services.

Television services which include interactive applications as well as audio and video.

Lifetime allowance enhancement factor (LAEF).

Screening is a crucial element in sanctions due diligence. However, the complex nature of watch list screening creates challenges and presents risks. This Practice Note summarises the challenges watch list screening can present and the limits of screening technology and then suggests ways organisations can enhance watch list screening while avoiding additional complexity and/or cost. For more information on the who, when and how of sanctions screening, see Practice Note: Sanctions—systems and controls, or for law firms, Practice Note: Sanctions—systems and controls—law firms. The challenge Watch list screening is a complex concern for businesses for many reasons: • name matching • politically exposed person (PEP) status determination • geopolitical uncertainty • rapid pace of regulatory/policy change • complex business structures • quality of data • volume of data • volume of transactions • multi-jurisdictional nature of transactions • subjective decision making Limits of screening technology IT screening solutions undoubtedly improve sanctions compliance. These solutions mean that more information is available and therefore screening is more effective. However technology is not the whole answer. Implementing

Process of expanding the EU through the accession of new member states.

A concept deriving in part from CA 2006, s 172, whereby the directors of a company have a fundamental duty to promote its long-term success for the benefit of the members as a whole. In fulfilling that duty directors should also have regard to the non-exhaustive list of factors and stakeholders referred to in section 172 such as employees, suppliers, customers and also the likely consequences and impact of board decisions on the community and the environment.

Uranium in which the percent composition of uranium-235 has been increased from the natural level of approximately 0.7% through the process of isotope-separation.