Surplus: can too much money be a bad thing?
Like many pensions lawyers, I have spent much of my career talking about underfunded defined benefit schemes – section 75 debts, recovery plans, deficit r...
Like many pensions lawyers, I have spent much of my career talking about underfunded defined benefit schemes – section 75 debts, recovery plans, deficit r...
Background The Department for Work and Pensions (“the DWP”) has issued a call for evidence on “Addressing the challenge of deferred small pots”. In this respons...
Introduction The Finance (No.2) Bill (“the Bill”) was published today, 23 March 2023. With the notable exception of the abolition of the LTA, which is being dea...
Background The DWP has issued a consultation on Extending Opportunities for Collective Defined Contribution Pension Schemes. In this response Responses to speci...
Background The Pensions Regulator (“TPR”) has issued a consultation on a new draft DB funding code (“the Code”), and on a new twin track regulatory approach to...
While I very much doubt that Jeremy Hunt considered the impact of abolishing the LTA on GMP equalisation and conversion, the ramifications of the recent Budget...
Introduction Rumours of changes to pensions tax were rife in the run-up to this year’s Spring Budget, and many were on the money. Aiming to help ensure that “hi...
If there are two things we know to be complicated; they are pensions and relationships. The marriage rate is falling. Divorce is on the rise. People are living...
