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Publication

Pension flexibility: DB to DC conversions and transfers

If members with DB benefits want to convert them into flexible form by transferring out, the trustees must check they have had appropriate independent advice before making the transfer. Read on here.
03 June 2015

Publication

Pension flexibility: Transfers

We explain why most occupational pension schemes need to alter procedures as a result of the new statutory concept of “flexible benefits” like new transfer rights. Others apply in DB schemes.
03 June 2015

High Court holds that Trustees can take into consideration the interests of employers

The High Court has handed down the judgment in one of the most significant pensions cases in the last 12 months.
25 February 2015

Publication

Pensions - February 2015

The latest edition of our Pensions newsletter covers the Pension Schemes Bill, developments on DC, liberation and more. 
19 February 2015

Publication

The Application of Trust Law Principles in a Proprietary Estoppel Action

Trustees can tread a difficult line dealing with potential beneficiaries. This is what trustees should be on the lookout for especially where a beneficiary appears to be in a favoured position
10 February 2015

Publication

PPF levy 2015/16: final rules

Publication of the PPF’s final levy rules for 2015/16 largely confirmed consultation drafts bar some changes. We recap what was known before these rules came out and look at the changes made.
20 January 2015

Publication

Horton v Henry: the impact on a trustee in bankruptcy's power

In this briefing we discuss contradictory rulings about the risk of a bankrupt individual being forced by an Income Payment Order to give up uncrystallised personal pension savings to pay creditors.
12 January 2015

Publication

VAT and pension schemes

Recovering VAT on the cost of services in relation to occupational pension schemes is likely to be more difficult in future. Read about steps that can be taken to improve recovery here.
12 January 2015

Desmonds: Upper tribunal finds directors can't assert Company privilege after dissolution

In a landmark judgment dated 17 November 2014 the Upper Tribunal has found that former shareholders cannot assert privilege over a company's documents after that company has been dissolved.
25 November 2014

Publication

PPF levy 2015/16

In this briefing, our Pensions team explains the 'Pension Protection Fund' PPF's new insolvency scoring system and changes to its requirements for contingent asset guarantees.
20 October 2014

Publication

Pension Trustee Liability Insurance

This Briefing Note discusses key concepts relating to insurance protection available for Professional Trustees and offers tips to consider when reviewing or seeking to rely upon such insurance cover.
16 October 2014

Publication

Pensions ; October 2014

Our Pensions newsletter covers the Arcadia case switching from 'Retail Price Index' to 'Consumer Price Index', investment and non-financial considerations, the employer's duty of trust and confidence.
08 October 2014
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