The Pension Schemes Bill’s surplus refund provisions have focused more attention on surpluses in defined benefit (DB) pension schemes....

The Pension Schemes Bill’s surplus refund provisions have focused more attention on surpluses in DB schemes. But DB surpluses were...

Where are your pension payments taxed if you retire abroad? The UK’s First-tier Tribunal (FTT) had to grapple with this question in...

You could say that running a pension scheme is like owning an old house: both are intended to provide security in the future, but both...

Have you ever wondered why retirement ages in most schemes were historically 60 for women and 65 for men? I think about retirement ages...

The Pensions Ombudsman is currently dealing with two claims relating to alleged failures to exercise a scheme discretion to the benefit...

Post-Brexit, UK law does not prevent employers based outside the UK from participating in a UK-based occupational pension scheme and...

Like Dorothy’s trip to Oz, does the Pension Schemes Bill 2025 take us somewhere unexpected and new, outside of accepted norms?   That...

Trustees are required under the Occupational Pension Schemes (Funding and Investment Strategy and Amendment) Regulations 2024 (the...

In recent years, UK corporates have increasingly turned to reorganising their group structures as a strategic response to economic...

Trustees of occupational pension schemes exceeding £1 billion in relevant assets are required by the Occupational Pension Schemes...

Though he probably wouldn’t be best pleased to hear it, my mental model of the auto-enrolled member who has a proliferation of small...

First: apologies to Shakespeare for the dreadful pun. Then again, Hamlet definitely had concerns other than personal data – or pensions...

Of the many thousands of pages of pensions legislation, few will ever reach their 100th birthday (or at least I fervently hope so – no...

In its updated covenant guidance published in December, the Pensions Regulator set out what it means by its new concept of a...