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  • Bulk transfers of DC pensions without consent – is existing legislation fit for purpose?

    Bulk transfers of DC pensions without consent – is existing legislation fit for purpose?

    Article

    The Department for Work and Pensions (DWP) has issued a call for evidence on bulk transfers of benefits without member consent …

  • The tax consequences of increasing pension commencement lump sums out of time

    The tax consequences of increasing pension commencement lump sums out of time

    Article

    A pension scheme that is registered with HMRC may pay a member a pension commencement lump sum (PCLS) when certain conditions a…

  • Contracting-out & GMP revaluation – upcoming deadline

    Contracting-out & GMP revaluation – upcoming deadline

    Article

    Contracting-out for salary related pension schemes was abolished from 6 April 2016. 6 April 2017 is the fast approaching deadli…

  • Public Procurement – A new way to avoid the regulations?

    Public Procurement – A new way to avoid the regulations?

    Article

    There are two established ways that a public authority can avoid being caught by Directive 2014/24 (the “Public Procurement Dir…

  • Greater clarity for members on DC transaction costs

    Greater clarity for members on DC transaction costs

    Article

    On 26 October 2017 the Department for Work and Pensions (DWP) published a consultation on improving the disclosure of costs, ch…

  • Contracts and Pension Schemes – When is a contract not a contract?

    Contracts and Pension Schemes – When is a contract not a contract?

    Article

    In 2010 the Government announced that the statutory minimum amounts by which pensions in payment should be increased, and defer…

  • Different but equal

    Different but equal

    Article

    Equal pay legislation has been around since the 1970s, giving men and women the right to claim equal pay where they perform ‘eq…

  • Pension scheme members’ decision making: what does informed choice look like?

    Pension scheme members’ decision making: what does informed choice look like?

    Article

    When a defined benefit (DB) pension scheme is restructured, members will often be required to make one or more choices about th…

  • Releasing security at Companies House by mistake – what to do?

    Releasing security at Companies House by mistake – what to do?

    Article

    This piece explores the problems faced when a form is filed by mistake, and how this can be rectified.

  • Defective trust deeds – an expensive oversight?

    Defective trust deeds – an expensive oversight?

    Article

    In order to be effective, an instrument intending to be a deed, must be signed by the individual creating the deed in the prese…

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