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Latest Pensions News

Over 110,000 former UK miners get 32% pensions boost

Over 110,000 former UK miners get 32% pensions boost

The following Pensions news provides comprehensive and up to date legal information on Over 110,000 former UK miners get 32% pensions boost

Member would have proceeded with transfer to pension liberation vehicle even if more extensive due diligence had been undertaken under updated regulatory guidance (Mr G, CAS-110116-G1N5)

Member would have proceeded with transfer to pension liberation vehicle even if more extensive due diligence had been undertaken under updated regulatory guidance (Mr G, CAS-110116-G1N5)

Member would have proceeded with transfer to pension liberation vehicle even if more extensive due diligence had been undertaken under updated regulatory guidance (Mr G, CAS-110116-G1N5)

Pension trustees had discretion under scheme rules to apply different early retirement reduction factors for transferred-in benefits (Mr Y, CAS-53915-F5N4)

Pension trustees had discretion under scheme rules to apply different early retirement reduction factors for transferred-in benefits (Mr Y, CAS-53915-F5N4)

The following Pensions news provides comprehensive and up to date legal information on Pension trustees had discretion under scheme rules to apply different early retirement reduction factors for transferred-in benefits (Mr Y, CAS-53915-F5N4)

No provision in scheme rules to waive application of early retirement reduction when calculating underpin pension (Dr H, CAS-43565-P2H7)

No provision in scheme rules to waive application of early retirement reduction when calculating underpin pension (Dr H, CAS-43565-P2H7)

The following Pensions news provides comprehensive and up to date legal information on No provision in scheme rules to waive application of early retirement reduction when calculating underpin pension (Dr H, CAS-43565-P2H7)

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 Wyn Derbyshire of gunnercooke LLP
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 Wyn Derbyshire of gunnercooke LLP
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 Julie Peaple of Nest Corporation and Michael Hames of Nest Corporation
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 Wyn Derbyshire of gunnercooke LLP
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 Christopher Stiles of Gowling WLG
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 Gary Delderfield of Eversheds Sutherland
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 Wyn Derbyshire of gunnercooke LLP
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 Wyn Derbyshire of gunnercooke LLP
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 Kevin Gude of Gowling WLG
2nd Mar

Popular documents

Scotland—the process for applying for sequestration

Scotland—the process for applying for sequestrationSequestration in Scotland is the legal process by which an insolvent debtor’s estate is gathered in, realised and then distributed among their creditors by a trustee appointed for that purpose. The process requires that a formal award of

Micklefield clauses

Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is

What is the difference between an appeal and a review?

What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a

Brussels I (recast)—domicile (Arts 4 and 63) [Archived]

Brussels I (recast)—domicile (Arts 4 and 63) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note considers the general rule set out in Article 4 of Regulation (EU) 1215/2012, Brussels I (recast) when determining the relevance of a defendant’s domicile to