About Pensions Law
Pensions is already one of the most complex and technical areas of the law. And with new legislation, the advent of auto-enrolment and a move towards defined contribution schemes, it’s about to become even more challenging.
Members and benefits
Navigate the complexities of the revised pensions freedoms regime and the different circumstances of pension benefits, including periods of temporary absence and the indexation and reduction of pensions in payment.
Trustees, governance, and administration
The governance of occupational pension schemes is an area that’s expanded with the increased level of regulation. Our content helps practitioners navigate their way through the web of statutory and regulatory material.
Transactions and reorganisations
The existence of pension arrangements can add complexity and risk to even the most straightforward of corporate transactions. Our content helps guide practitioners through the issues and how to deal with them.
Legislation
Pensions is one of the most complex and technical areas of the law. And with new legislation, the advent of auto-enrolment and a move towards defined contribution schemes, it’s about to become even more challenging.
Topics We Cover
Latest Pensions News
The Pensions Regulator (TPR) has updated its pensions dashboards guidance in response to the latest Money and Pensions Service (MaPS) guidance,...
This week’s edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
Following “ping pong” on 22 April 2026, the Pension Schemes Bill remained unresolved between the two Houses. Earlier that day, the House of Commons...
The Pension Administration Standards Association (PASA) has published guidance on the operational challenges facing pension scheme administrators as...
Following the House of Lords’ (Lords) further consideration of the Pension Schemes Bill (Bill) on 20 April 2026, the Bill returned to the House of...
Latest Pensions Practice Notes
This legislation tracker is divided into the following sections:•Forthcoming Acts and Bills•Forthcoming Statutory Instruments•Forthcoming FCA...
Cases to be heardThe cases listed below are expected to be heard on the below dates.DateCaseCourtFurther informationTo view all forthcoming cases,...
The Pensions Regulator’s scheme management enforcement strategy outlines its compliance and enforcement policies on defined benefits funding, defined...
Since 6 April 2015, members are allowed to access ‘flexible benefits' (defined below) from normal minimum pension age, without restriction. There is...
FORTHCOMING CHANGE 1: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from 55 to 57 on 6 April 2028 (save for...
Latest Pensions Precedents
This precedent has been prepared on the basis that the drafter is acting for the buyerDrafted on the basis that the target company (the Company) is a...
This precedent has been prepared on the basis that the drafter is acting for the buyerDrafted on the basis that the target company (the Company) is a...
This precedent has been prepared on the basis that the drafter is acting for the sellerDrafted on the basis that the target company (the Company) is a...
This precedent has been prepared on the basis that the drafter is acting for the buyerDrafted on the basis that the target company (the Company) is a...
This Deed is made the [insert day] day of [insert month] 20[insert year]Parties1[Insert full company name] registered in England and Wales with...
Latest Pensions Q&As
Featured Pensions content
Self-invested personal pensions (SIPPs)
Self-invested personal pensions (SIPPs)When personal pensions were first introduced in April 1988, they could only be established by authorised...
Small self-administered schemes (SSASs)
Small self-administered schemes (SSASs)What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up...
Section 32 buy-out policies
Section 32 buy-out policiesWhat is a section 32 buy-out policy?A term which may be often heard within the pensions arena is that of the ‘section 32...
The pre A-day pensions tax regime [Archived]
The pre A-day pensions tax regimeThe pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The...
How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?
How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?FORTHCOMING DEVELOPMENT: Section 10 of the...
Registration of pension schemes
Registration of pension schemesBenefits of registrationRegistration provides advantageous tax reliefs and exemptions for a pension scheme and its...
DWP finds £571.6m state pension shortfall
The DWP announced on 21 March 2024 that it has so far identified 97,000 payments that were each short between £2,192 and £12,486.The DWP has launched...
Are apprentices auto-enrolled into a pension if they earn under 10,000 per year and are aged under 18?
What issues should an employer consider when providing life insurance to its employees?
Anti-franking
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
Surrender and forfeiture of pension benefits
Surrender and forfeiture of pension benefitsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to...
Qualifying Recognised Overseas Pension Schemes (QROPS)
Qualifying Recognised Overseas Pension Schemes (QROPS)Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are...
Bridging pensions
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. For guidance on whether EU...
Pension consultation requirements
Pension consultation requirementsEmployers are required by statute to consult with members or their representatives for at least 60 days before making...
Relevant life and excepted group life policies—practical issues
Relevant life and excepted group life policies—practical issuesStatute provides for two tax-efficient alternatives to a life assurance policy held...
Investment management agreements—trustee considerations
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
Auto-enrolment—postponement
Auto-enrolment—postponementAn employer can postpone the date on which the auto-enrolment obligations would otherwise apply to an eligible jobholder by...
Types of pension schemes—beginners’ guide
Types of pension schemes—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
Associated legal terms
Department for Work and Pensions
The government department with overall responsible for the rules governing pension schemes and the administration of the state pension.
Excepted group life policies
Group life assurance schemes set up by employers which satisfy the criteria for an excepted group life policy in Income Tax (Trading and Other Income) Act 2005, ss 481 and 482.
Expense deductions
Unit deductions made typically on a monthly basis representing the charge made by the life company to cover the cost of maintaining the policy.
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