The following Pensions news provides comprehensive and up to date legal information on Government floats fix for spiraling number of small pension pots
The following Pensions news provides comprehensive and up to date legal information on Government repaid £1.4bn in pension ‘overtaxation’ since 2015
The following Pensions news provides comprehensive and up to date legal information on TPR acknowledges lessons were learned from its superfund approvals process
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)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 schemesFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase...
Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...
The Pensions Regulator’s moral hazard powers—what should company directors look out for?What are the moral hazard (anti-avoidance) powers?Broadly, the Pensions Regulator’s (TPR) moral hazard powers or anti-avoidance powers under the Pensions Act 2004 (PeA 2004) enable it to circumvent corporate
The Pension Protection Fund—assessment periods and operation of schemesCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its policies. For instance, the PPF will accept e-signatures and other forms of confirmation for PPF-specific documents (eg
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 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
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