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Latest Pensions News

CJC publishes interim report and consultation on litigation funding

CJC publishes interim report and consultation on litigation funding
LGPS private market commitments exceed £6 Billion

LGPS private market commitments exceed £6 Billion
WHEB issues White Paper outlining urgency for industry consensus on stewardship and engagement definitions

WHEB issues White Paper outlining urgency for industry consensus on stewardship and engagement definitions
TPO extends appointments to Corporate Board

TPO extends appointments to Corporate Board

Featured Pensions content

Qualifying Recognised Overseas Pension Schemes (QROPS)

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...

Self-invested personal pensions (SIPPs)

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...

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

Retirement Annuity Contracts (RAC)—older types of personal pension schemesFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase...

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...

Practice notes

Indexation and revaluation of pensions—changing from RPI to CPI

Indexation and revaluation of pensions—changing from RPI to CPIFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal...
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Produced in partnership with of
1st Mar
Practice notes

What does ‘contracting-out’ mean for pension lawyers?

What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
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2nd Mar
Practice notes

Defined benefit (DB) pension schemes—who owns the surplus?

Defined benefit (DB) pension schemes—who owns the surplus?THIS PRACTICE NOTE RELATES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESOne of the most...
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Produced in partnership with of
1st Mar
Practice notes

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...
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Produced in partnership with of and of
2nd Mar
Practice notes

Stakeholder pension schemes—the legal requirements

Stakeholder pension schemes—the legal requirementsFORTHCOMING DEVELOPMENT: On 17 March 2021, the Pensions Regulator (TPR) launched a consultation on...
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Produced in partnership with of
1st Mar
Practice notes

Tax treatment of pensions—an introduction

Tax treatment of pensions—an introductionFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age...
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Produced in partnership with of
1st Mar
Practice notes

The Electricity Supply Pension Scheme

The Electricity Supply Pension SchemeFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA)...
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Produced in partnership with of
1st Mar
Practice notes

Pensions and divorce in Scotland

Pensions and divorce in ScotlandThis Practice Note provides a high-level summary of pension sharing orders on divorce in Scotland as they relate to...
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Produced in partnership with Claire Miller of Pinsent Masons
2nd Mar
tag iconScottish Law
Practice notes

Pension bulk transfers—beginners’ guide

Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
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Produced in partnership with of
1st Mar
Practice notes

Types of overseas pension schemes

Types of overseas pension schemesFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from...
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Produced in partnership with Stephenson Harwood and Fraser Sparks of PwC
2nd Mar
Practice notes

Case tracker—forthcoming cases—pensions

Case tracker—forthcoming cases—pensionsThe entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the...
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2nd Mar
Practice notes

Dealing with pension scheme members who are insistent clients

Dealing with pension scheme members who are insistent clientsWhat is an insistent client?The term ‘insistent client’ is commonly used to describe an...
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2nd Mar
Practice notes

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...
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Produced in partnership with of
1st Mar
Practice notes

Early leavers—revaluation

Early leavers—revaluationFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from 55 to 57...
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2nd Mar
Practice notes

The pre A-day pensions tax regime

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...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP
2nd Mar
Practice notes

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...
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Produced in partnership with of
2nd Mar

Popular documents

Tax treatment of pension overpayments

Tax treatment of pension overpaymentsFORTHCOMING DEVELOPMENT: Further to the Spring Budget of 15 March 2023, the Finance (No.2) Act 2023 removed the lifetime allowance charge with effect from 6 April 2023, pending the abolition of the lifetime allowance regime through the Finance Bill 2024 with

Money laundering and pensions

Money laundering and pensionsSTOP PRESS—Impact of the Retained EU Law (Revocation and Reform) Act 2023: This document contains references to retained EU law (REUL) and associated terms introduced by the European Union (Withdrawal) Act 2018 in connection with Brexit. From 1 January 2024, REUL that

Trustee liability and protection in pensions

Trustee liability and protection in pensionsFORTHCOMING DEVELOPMENT: The Pensions Dashboards (Prohibition of Indemnification) Bill is a Private Members' Bill which was presented to Parliament on 20 June 2022 when it had its first reading in the House of Commons. The Bill was published on 13 July

Discretionary decisions—what must pension trustees do?

Discretionary decisions—what must pension trustees do?THIS PRACTICE NOTE APPLIES TO TRUSTEES OF ALL PENSION SCHEMESA power is a legal authority conferred on a person to deal with, and dispose of, property which is not their own.Most trust-based occupational pension schemes confer powers on their