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 House of Lords Economic Affairs Committee ('the Committee') has launched an inquiry examining how tax and pension arrangements affect older...
Law360, London: Aegon Asset Management said on 19 March 2025 that the Financial Conduct Authority (FCA) had greenlighted its plan to launch its...
This week's edition of Pensions weekly highlights includes a review of key news stories, some new content as well as dates for your diary and...
The Financial Reporting Council (FRC) has released its 2025-28 Strategy and 2025-26 Annual Business Plan and Budget on 20 March 2025, outlining...
The Pensions Regulator (TPR) announced on 19 March 2025 the cessation of criminal proceedings against Nicholas Marks, former director of social...
Latest Pensions Practice Notes
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 information12–14, 17– 21,...
Pensions impact of the Virgin Media caseRestrictions to amendments of Section 9(2B) rightsBefore the abolition of salary-related contracting out (also...
Executing deeds and documents in property transactions—charitiesIncorporated v unincorporated charitiesThere are currently a number of incorporated or...
Failure to prevent the criminal facilitation of tax evasion—the offencesThis Practice Note discusses the two ‘failure to prevent’ corporate criminal...
Latest Pensions Precedents
Standard order 2.1—financial remedy orderIn the Family Courtsitting at [court name]Case No: [case number][The Matrimonial Causes Act 1973ORThe...
Central government outsourcing contract—template pensions schedule1Interpretation1.1The following definitions and rules of interpretation apply in...
Private sector outsourcing contract—template pensions schedule1Interpretation1.1The following definitions and rules of interpretation apply in this...
Local government outsourcing contract—template pensions schedule1Interpretation1.1The following definitions and rules of interpretation apply in this...
Retained EU law—training materials [Archived]ARCHIVED: This Precedent has been archived and is not maintained.These training materials consist of...
Latest Pensions Q&As
Featured Pensions content
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)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 schemesFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase...
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...
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...
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...
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...
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...
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...
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...
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)...
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...
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...
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...
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...
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...
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...
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...
Associated legal terms
EV/EBITDA
A method of valuing companies calculated by dividing a company's enterprise value (market value of equity plus net debt of the company) by its earnings before interest, tax, depreciation and amortisation. This measure relates short-term cash flow generation to market valuation.
Total earnings scheme
Type of career average scheme where a member’s pension is calculated as a specified fraction of his total remuneration while he was in the scheme.
Triviality
Allows a pension scheme member to withdraw all pension benefits as a lump sum.
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