Law360: Almost half of UK financial firms offering retirement advice have seen demand for retirement planning rise as a result of changes to the pension tax allowance, according to research published on 18 January 2024.

Law360: Many British financial advisers want the government to reduce taxes as part of pension reforms following the next general election, insurance firm Aegon UK said 14 March 2024.

This is the regulated activity of giving advice to a person in his capacity as a potential investor, or agent, as to the merits of buying or selling a particular investment (article 53 of the Regulated Activities Order).

This Checklist summarises some of the issues to be considered when determining whether summary trial or trial on indictment would be more advantageous to a client charged with an either way offence in the criminal courts in England and Wales. For detailed information on summary trial, trial on indictment and allocation of cases between the magistrates’ court and Crown Court, see Practice Notes: Stages of a summary trial, Procedure during a Crown Court trial—arraignment, trial requirements and evidence, Procedure during a Crown Court trial—summing up and directing the jury and Allocation and sending—either-way offences not sent forthwith to the

Should a suspect ask for an identification procedure? A suspect may need legal advice on whether to request an identification procedure where the police have not offered one. A code of practice for the exercise by police of statutory powers to identify persons has been issued under the Police and Criminal Evidence Act 1984, known as PACE Code D. PACE Code D provides that an identification procedure may be held if the officer in charge of the investigation considers it would be 'useful'. This applies even if the conditions for a mandatory identification are not satisfied. See also Practice Note: Eyewitness identification evidence which sets out when an identification procedure must be held. In advising a suspect about whether to request a formal identification procedure, the legal representative will need to take into account several factors. These include the state of the evidence, the original description given to the police by a potential eyewitness and the possibility of other identification evidence, eg CCTV footage. See Advising suspects on identification procedures—checklist. PACE Code D provides

This Practice Note describes and comments on the constraints that apply when advice is given to an individual who is seeking to transfer from a defined benefit (DB) occupational pension scheme to some form of defined contribution (DC) provision. It focuses on what constitutes appropriate independent advice, what persons are permitted to provide such advice and the Financial Conduct Authority (FCA) requirements placed on such persons. The need to take advice Since 6 April 2015, members with safeguarded benefits (broadly speaking, DB benefits) worth at least £30,000 must take advice from a professional independent financial adviser (referred to by the FCA as a Pension Transfer Specialist) if they wish to forgo their safeguarded benefits in exchange for flexible benefits (broadly speaking, DC benefits), whether by transferring them to a flexible benefit scheme, converting them into flexible benefits or getting them paid as an uncrystallised funds pension lump sum. This requirement to take advice, which is referred to in this Practice Note as the 'appropriate independent advice requirement', is the subject

This Practice Note covers the regulated activities of providing basic advice to retail consumers on stakeholder products and of advising on: • securities, structured deposits and relevant investments • loan-based crowdfunding agreements, and • the conversion or transfer of pension benefits Providing basic advice to retail consumers on stakeholder products Providing basic advice to retail consumers on stakeholder products is a regulated activity under article 52B of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001, SI 2001/544 (RAO). This activity covers advice in the form of a recommendation given by a person (P), in the course of a business that P carries on, to a ‘retail consumer’. The recommendation must relate to a stakeholder product and certain conditions relating to the provision of basic advice must be met.  A retail consumer is any person who is advised by P giving the basic advice on the merits of opening or buying a stakeholder product in the course of a business carried on by P and who does not receive the advice in the

Regulated activities—general The Financial Services and Markets Act 2000 (FSMA 2000) regulates home finance transactions. FSMA 2000, s 19(1) provides that a person (meaning any person, including a body of persons corporate or unincorporate (that is, a natural person, a legal person and, for example, a partnership)) cannot carry on a regulated activity in the UK unless they are an authorised person or exempt. For more information about exemptions relating to the regulated activity of entering into regulated credit agreements as lender, see Exclusions—Exclusions of general applicability below. For more information about regulated activities, see Practice Note: What are regulated activities? In accordance with FSMA 2000, s 22, for an activity to constitute a regulated activity, it must be carried out 'by way of business'. According to FCA guidance, whether or not an activity is carried on by way of business will depend on several factors, including the scale of the activity, the degree of continuity, the existence of a commercial element and the nature of the particular regulated activity (see guidance 2.3.3 of the Financial Conduct

This Checklist summarises the issues which legal representatives need to consider when advising a client on identification procedures under the Police and Criminal Evidence Act 1984, Code of Practice D (PACE Code D) and should be read in conjunction with Practice Note: Advising a suspect on identification procedures. The legal representative will need to take into account the following factors: • Is identification in dispute? • Will an identification procedure serve a 'useful purpose'? An identification procedure will not serve a 'useful purpose' if: ◦ the case is

HMRC has updated its guidance on claims where journeys charged both on a residential and public charger.

The Financial Remedies Court national lead judge, Mr Justice Mostyn, and the deputy national lead judge, His Honour Judge Hess, have issued an advisory notice regarding the completion of the assets and income template (ES2), which was drafted by the Family Law Bar Association (FLBA) and included with the statement on the efficient conduct of financial remedy hearings proceeding in the Financial Remedies Court below High Court judge level dated 11 January 2022. The advisory notice includes a note on the correct use of template ES2, with an attached example.

Law360: Amnesty International and two trans rights organisations said on 23 October 2025 that they have reported the UK's equality watchdog and requested the removal of its human rights accreditation, arguing that the body has shown anti-trans bias in its workplace guidelines.