Updated Pensions schemes newsletter 163 — October 2024
Early leavers, transfers and contracting-out
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Indexation and revaluation of pensions—changing from RPI to CPIFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal...
Produced in partnership with Wyn Derbyshire of gunnercooke LLP
1st Mar
Practice notes
What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
2nd Mar
Practice notes
Defined benefit (DB) pension schemes—who owns the surplus?THIS PRACTICE NOTE RELATES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESOne of the most...
Produced in partnership with Wyn Derbyshire of gunnercooke LLP
1st Mar
Practice notes
How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?FORTHCOMING DEVELOPMENT: Section 10 of the...
2nd Mar
Practice notes
Stakeholder pension schemes—the legal requirementsFORTHCOMING DEVELOPMENT: On 17 March 2021, the Pensions Regulator (TPR) launched a consultation on...
Produced in partnership with Wyn Derbyshire of gunnercooke LLP
1st Mar
Practice notes
Tax treatment of pensions—an introductionFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age...
Produced in partnership with Christopher Stiles of Gowling WLG
1st Mar
Practice notes
The Electricity Supply Pension SchemeFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA)...
Produced in partnership with Gary Delderfield of Eversheds Sutherland
1st Mar
Practice notes
Pensions and divorce in ScotlandThis Practice Note provides a high-level summary of pension sharing orders on divorce in Scotland as they relate to...
Produced in partnership with Claire Miller of Pinsent Masons
2nd Mar
Scottish Law
Practice notes
Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
Produced in partnership with Wyn Derbyshire of gunnercooke LLP
1st Mar
Practice notes
Types of overseas pension schemesFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from...
Produced in partnership with Stephenson Harwood and Fraser Sparks of PwC
2nd Mar
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...
2nd Mar
Practice notes
Dealing with pension scheme members who are insistent clientsWhat is an insistent client?The term ‘insistent client’ is commonly used to describe an...
2nd Mar
Practice notes
Small self-administered schemes (SSASs)What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up...
Produced in partnership with Wyn Derbyshire of gunnercooke LLP
1st Mar
Practice notes
Early leavers—revaluationFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from 55 to 57...
2nd Mar
Practice notes
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...
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 issuesStatute provides for two tax-efficient alternatives to a life assurance policy held...
Produced in partnership with Kevin Gude of Gowling WLG
2nd Mar
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