There are no limits on the benefits that may be provided by a registered pension scheme. However, under the Finance Act 2004 (FA 2004) if a scheme makes an unauthorised payment, tax charges will arise on both the recipient and the scheme unless the payment falls under certain exceptions (although individuals and companies can apply to HMRC for discharge of liability for the tax charges in certain circumstances). For further information, see Authorised and unauthorised payments and Unauthorised payments: tax charges and reporting requirements. Exceptions in special circumstances There are occasions in which pension schemes make errors which result in unauthorised payments being made. There are also occasions on which making an unauthorised payment may be necessary to treat a beneficiary fairly. For this reason, there are a number of exceptions to the usual rules in relation to unauthorised payments. The main exceptions are set out in: • HMRC guidance on genuine errors (contained in the Pensions Tax Manual (PTM)) • the Registered Pension Schemes (Authorised

There are no limits on the benefits that may be provided by a registered pension scheme. However, with a view to deterring certain categories of payments being made from schemes which do not represent a social utility justifying loss to the exchequer from tax relief granted to pensions, the Finance Act 2004 (FA 2004) imposes substantial charges and other consequences upon a scheme making what are called ‘unauthorised payments’. These are in summary: • income tax charges arising on both the recipient and the scheme, subject to the possibility of HMRC discharge and relief—see Tax charges on making unauthorised payments and Applying to HMRC for discharge or relief from tax charges, below • the scheme may become at risk of de-registration, which would result in the loss of tax-privileged status for the scheme and a further tax charge on the scheme—see De-registration and the de-registration charge, below • certain reporting requirements will apply—see Reporting requirements and penalties, below Unauthorised payments The tax rules under FA 2004 split payments by registered pension

A unit trust established in the UK which is not authorised under FSMA 2000 and consequently not subject to limitations on investment powers. Contrast authorised unit trust.

This Practice Note considers the duty of care owed by occupiers to people who enter premises without permission, primarily under the Occupiers’ Liability Act 1984 (OLA 1984). It considers the definition of an ‘unauthorised visitor’ and explains when a duty may arise, the scope of that duty and the circumstances in which an occupier may avoid liability for injury caused by dangers due to, or relating to, the state of the premises. Background The Occupiers’ Liability Act 1957 (OLA 1957) was created to provide for a common duty of care owed by occupiers of premises. The duty was ‘common’ in that it was owed to various categories of lawful, or authorised, visitors, such as invitees, licensees and those whose right to be on the premises arose from a contract. Under OLA 1957, no duty was owed to unauthorised visitors or trespassers. The passing of OLA 1984 introduced a new duty, owed by occupiers to unauthorised visitors. It should be noted by practitioners that this duty is significantly more limited

The facility and/or service fails to meet the criteria and standards for availability leading to deductions from the Unitary Charge.

Dear [insert client's name] Re [describe matter] Thank you for your instructions to provide [advice OR assistance OR in connection with [describe matter, eg the financial settlement of your divorce]. This engagement letter and the attached Terms of Business explain the basis on which we will be acting for you—together they form the contract between us. Please contact me if you have any difficulty understanding this letter or other information we may provide, eg if you require information to be provided in larger text, another format or a different language. 1 Contact details and supervision The person dealing with your matter is [insert name of person handling matter], who is a [insert status]. Their contact details are: Telephone number Email address Postal address [Insert telephone number] [Insert email address] [Insert postal address] The best way to contact [insert name of handler] is [insert best contact method and times]. If [insert handler] is not available, the following members of staff may be able to deal with any queries you have: [insert names and contact details of other

This Practice Note provides key information for firms when providing unbundled advocacy services or assisting a client in a contentious matter. There is a separate Practice Note for providing general advice and assistance on an unbundled basis: Unbundled legal advice and an overarching Practice Note on What to consider when offering unbundled services. Where you are considering unbundling legal services to (or from) a separate business, see also Practice Note: Separate business and unbundling legal services. Litigants in person may wish to seek advice prior to attending court where they will represent themselves. Alternatively, they may conduct the claim themselves but instruct a firm to arrange representation at a particular hearing. Some clients may be court-literate, eg because they have a legal background or other expertise which equips them for managing their case. Many others simply have no option than to represent themselves because they cannot afford to instruct a lawyer. Offering unbundled services could allow existing and prospective clients to access legal representation they otherwise would be unable to afford it. What

Dear [insert client's name] Re [describe matter] Thank you for your instructions to attend [insert name of court] as your advocate to represent you at [insert type of hearing] hearing in the case of [insert name of case][ but not] including any adjournment. This engagement letter and the attached Terms of Business explain the basis on which we will be acting for you—together they form the contract between us. Please contact me if you have any difficulty understanding this letter or other information we may provide, eg if you require information to be provided in larger text, another format or a different language. 1 Contact details and supervision The person dealing with your matter is [insert name of person handling matter], who is a [insert status]. Their contact details are: Telephone number Email address Postal address [Insert telephone number] [Insert email address] [Insert postal address] The best way to contact [insert name of handler] is [insert best contact method and times]. If [insert handler] is not available, the following members of staff may be able to deal with any queries you have: [insert names and contact details

This Practice Note provides key information for firms on unbundled legal advice services. There is a separate Practice Note on Unbundled advocacy and litigation services and an overarching Practice Note on What to consider when offering unbundled services. Where you are considering unbundling legal services to (or from) a separate business, see also Practice Note: Separate business and unbundling legal services 2019. Where resources are tight, having the ability to run a case without a lawyer, seeking legal advice or assistance only where the need arises, allows a client to keep costs under control and budget. Unbundled services could lead a client to access legal advice when they otherwise would be unable to afford it. The involvement of a solicitor, albeit on limited terms, can help improve the outcome compared to the client tackling the case entirely on their own. What are unbundled legal services? An unbundled service generally means providing discrete and limited legal advice and assistance to a client who is acting in person. For the sake of brevity, any generic references in this Practice

Complete this attendance note when providing advice, assistance or litigation services on an unbundled basis. You should already have completed an attendance note for the initial client enquiry/instructions. If you take the initial enquiry and provide the substantive advice or service simultaneously, you should use the: combined preliminary instructions and substantive service attendance note A: Client details Client name [Insert client name] Matter number [Insert] Fee earner [Insert] Date [Date] B: Detailed instructions Parties [Insert] Background to the matter [Insert] Current status [Insert] What are the issues in this matter? [Insert] What

Client care letter contains Yes/No A clear and unambiguous description of the work covered by the retainer Yes/No A clear and unambiguous explanation of the work that will not be covered by the retainer, eg you will not prepare/file/serve the court bundles, not go on the court record Yes/No Any limitations on the services you are providing, eg:—all advice is based on the law as it applies at the time

Complete this attendance note if you receive the client’s initial enquiry/instructions and provide the unbundled service simultaneously. Otherwise, you should complete an initial instructions attendance note followed by a separate attendance note for the substantive service. A: Client details Client name [Insert client name] Client reference number [Insert client number] Matter number [Insert matter number] Work description [Insert work description] Fee earner [Insert fee earner name] Supervisor [Insert supervisor name] Date [Insert date] B: Screening questions Brief description of the client’s matter [Insert description of client’s matter] What does the client want you to do? [Insert, but note that you should use Section D to record exactly what you have and have not agreed to do] Alternative sources of funding the matter [State what you discussed, eg legal aid, trade union, legal expense insurance] Likely complexity of the matter [Insert analysis of the complexity of this matter, with reasons] Assessment of the risk of taking on this matter ☐ Low☐ Medium☐ High[Give reasons, eg impending deadlines or the jurisdiction/sector involved]If [medium or] high, obtain authorisation from [insert] before proceeding Have