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 Pension Protection Fund (PPF) has issued its response to the Pension Schemes Bill introduced on 5 June 2025, which details new measures affecting...
Pensions analysis: The Deputy Pensions Ombudsman has partially upheld a complaint about the reduction to a spouse’s pension. Martin Scott of...
Law360: The government must publish a ‘roadmap’ for the introduction of private sector pensions dashboards, the Association of British Insurers (ABI)...
Law360: The Financial Reporting Council (FRC) published its updated 2026 UK Stewardship Code on 3 June 2025, pruning back the reporting burden by...
Pensions analysis: The Deputy Pensions Ombudsman has rejected a complaint about a pension transfer. Martin Scott of gunnercooke LLP looks at the...
Latest Pensions Practice Notes
DB contracting-out before 6 April 2016 [Archived]THIS PRACTICE NOTE APPLIES IN RELATION TO SCHEMES THAT WERE CONTRACTED-OUT SALARY-RELATED (COSR)...
Pensions impact of the Virgin Media caseRestrictions to amendments of Section 9(2B) rightsBefore the abolition of salary-related contracting out (also...
Case tracker—forthcoming cases—pensionsThe entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the...
Pensions CalendarCases to be heardThe cases listed below are expected to be heard on the below dates.DateCaseCourtFurther information17 or 18 June...
DB pensions funding reforms 2024The March 2018 White Paper on defined benefit (DB) pension schemes identified a lack of accountability and clarity on...
Latest Pensions Precedents
Pension trustee minutes (general) [Archived]ARCHIVED: This archived precedent is suitable for use by the trustees of a pension scheme to record...
Share purchase agreement—long form pensions warranties (where target company has a defined contribution (DC) scheme)This precedent has been prepared...
Share purchase agreement—long form pensions warranties (where target company has a defined benefit (DB) scheme)This precedent has been prepared on the...
Option 1—deed executed by a limited liability partnership under its common seal, where the limited liability partnership agreement...
Deed of substitutionDate: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of...
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
Futures
An arrangement to buy or sell a commodity or financial instrument at an agreed price at a future date on pre-agreed terms.
Reference scheme
Theoretical scheme against which the benefits of a COSR scheme are compared to ensure that the COSR scheme provides the benefits that are at least equal to the reference scheme in order to remain contracted out after 5 April 1997.
Segregated fund
Where the assets of a particular fund are managed independently of those of other funds under the fund manager's control.
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