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 set out its expectations for pension scheme trustees as reforms under the Pension Schemes Act 2026 are implemented,...
This week’s edition of Pensions weekly highlights includes a review of key news stories and some new content, as well as dates for your diary and...
The Pensions Policy Institute (PPI) has published ‘The DC Future Book 2026’, projecting that employees aged 45–54 in 2026 could have smaller defined...
The Pensions Regulator (TPR) Chair, Emma Douglas, has delivered a speech setting out TPR’s expectations for workplace pensions as reforms under the...
Law360: The government will reform the triple lock on state pensions to pay for greater investment in social care, Prime Minister, Andy Burnham, said...
Latest Pensions Practice Notes
FORTHCOMING CHANGE: This Practice Note reflects the current legislative position, however, note that certain elements may be impacted by the Digital...
This Practice Note introduces the UK’s Data Protection Act 2018 (DPA 2018).For higher-level introductions to data protection law in the UK, see...
ARCHIVED: This archived Practice Note provides information on the data protection regime before 25 May 2018 and reflects the position under the Data...
This Practice Note provides further guidance on key definitions used in the United Kingdom General Data Protection Regulation, Assimilated Regulation...
This Practice Note introduces the general prohibition under Chapter V of the United Kingdom General Data Protection Regulation, Assimilated Regulation...
Latest Pensions Precedents
We ask that you read this privacy notice carefully as it contains important information about who we are, what personal data (information) we hold...
In accordance with s 241 of the Pensions Act 2004, the trustees of the Scheme (the Trustees) have resolved to adopt the member-nominated trustee...
The model discretionary investment management agreement can be found on the Investment Association’s website here. Please note that non-members of the...
1IntroductionThis letter is written as a joint instruction to you as an expert in financial remedy proceedings relating to [divorce OR dissolution]...
1Interpretation1.1The following definitions and rules of interpretation apply in this Schedule:Broadly Comparable Pension Scheme•a pension scheme...
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
Flotation
The first issue of shares to the public in a company new to the stock market.
SIPP establishment fee
The charge for preparing and processing the documentation to make you a member of the self-invested personal pension (SIPP). It includes opening the bank account and processing any fees relating to the payment of contributions into the pension at the outset of membership.
Speculative grade
A credit rating below investment grade.
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