UK Pensions Law

Richard Goldstein looks at some recent High Court cases involving occupational pension schemes. The cases cover topics including bulk transfers without member consent, rectification, and the formalities to be observed when exercising a principal employer substitution power.

Richard Goldstein looks at the implications of Brexit for occupational pension schemes in the UK.

Richard Goldstein looks at the Pensions Regulator’s revised code of practice on the governance and administration of trust-based schemes providing money purchase benefits. The revised code has been laid before Parliament for approval, and is expected to come into force in July.

Richard Goldstein looks at a new company law requirement which came into force on 6 April 2016 and which affects corporate trustees of pension schemes. Under this new requirement, companies must keep a register of “persons with significant control” of the company.

Richard Goldstein looks at the recent case of Hughes v The Royal London Mutual Insurance Society and its implications for pension schemes. The case concerned the refusal of a transfer request on the grounds of suspected pensions liberation and centred on when a member has a statutory transfer right and, in particular, the meaning of the term “transfer credits”.

Richard Goldstein summarises some of the issues arising for schemes in connection with the abolition of contracting-out from April 2016.

Richard Goldstein summarises some of the main developments in the pensions industry in 2015 and looks at some forthcoming and expected developments in 2016.

Richard Goldstein looks at the revised guidance from the Pensions Regulator from August 2015 on employer covenant.

Richard Goldstein talks about the recovery of VAT charged on services provided to occupational pension schemes, including the current HMRC position as well as some recent representations made to HMRC by the Association of Pension Lawyers.

Richard Goldstein talks about the issue of transfers including the April 2015 changes to statutory transfer rights and the Government’s recently launched consultation on the pensions transfer process, plus a reminder about the problem of pensions liberation.