We have been thinking a lot about the future of DC pension provision in the context of both the Pension Schemes Bill and our recent...

A series of recent Pensions Ombudsman determinations offer useful reminders - and a few surprises - for trustees, employers and...

As we step into a new year, many of us embrace the familiar tradition of setting New Year’s resolutions – commitments to plan ahead and...

Everybody makes mistakes. This includes pensions administrators, employers, advisers, individual pension savers, and even (whisper it)...

A long time ago, in an office far, far away, when I was a young pensions lawyer, people used to refer to anti-franking in hushed and...

Once a DB pension scheme is wound-up and the trustees have stepped down, it is meant to be the end of the road for them. The benefits are...

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...