Pensions Law

Pensions is already one of the most complex and technical areas of the law. And with new legislation, the advent of auto-enrolment and a move towards defined contribution schemes, it’s about to become even more challenging.

LexisPSL Pensions guides you through the complex web of pensions legislation and case law and helps you keep up with the latest changes.

Our concise practice notes give you an expert view in a few pages – with clear explanations of the legal principles, practical tips from specialists with first-hand experience and direct links to all of the key legislation, cases, guidance and commentary you need (including Pensions Ombudsman Determinations, the Registered Pension Schemes Manual and extracts from Tolley’s Pensions Law Service).

News alerts and updates also make it easy for you to see what’s on the horizon.

Easy to use and navigate, LexisPSL Pensions helps you with the ‘what’, ‘how’ and ‘why’ of pensions law, freeing up more time for valuable client work.

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Practice notes
ARCHIVED. This Practice Note has been archived and is not maintained.As well as the option to postpone auto-enrolment, employers which operate defined...
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4th May
Practice notes
Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
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4th May
Practice notes
THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total amount of authorised benefits a...
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4th May
Practice notes
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 4th May
Practice notes
The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 4th May
Practice notes
This Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and ‘safeguarded-flexible benefit’ for the purpose of the...
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4th May
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 4th May
Practice notes
CORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted an easement whereby individuals who took their...
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4th May
Practice notes
THIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION SCHEMESOccupational pension schemes can have a number of different trustee structures,...
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Produced in partnership with William Sutton of Reed Smith LLP 4th May
Practice notes
The pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The pre A-day regime may still be of...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 4th May
Practice notes
CORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its policies. For instance, the PPF will accept...
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4th May
Practice notes
Beckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating to old age, invalidity or survivors....
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4th May
Practice notes
When is a serious ill-health lump sum payable?Under the Finance Act 2004 (FA 2004), Sch 29, para 4, a scheme administrator may commute the whole of a...
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4th May
Practice notes
The entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of Contents (to the left of the...
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4th May
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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4th May
Practice notes
The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
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Produced in partnership with Peter White 4th May

Most recent Pensions content

Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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29th Jan
Practice notes
Cases to be heardThe cases listed below are expected to be heard on the below dates.DateCaseCourt Further information2 March 2021Adams v Options...
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29th Jan
Practice notes
Objective justification is a phrase most often encountered as shorthand for the process of showing that a provision, criterion or practice (PCP),...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 29th Jan
Practice notes
CORONAVIRUS (COVID-19) UPDATE: Through Pension Schemes Newsletter 118 and Pension Schemes Newsletter 121, HMRC announced that it will cancel penalties...
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Produced in partnership with Sean McNulty of Blake Morgan 29th Jan
Practice notes
This Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down on or before 31...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 29th Jan
Practice notes
This Practice Note considers the implications of the case Association belge des Consommateurs Test-Achats v Conseil des Ministres (the Test-Achats...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 29th Jan
Practice notes
On 31 January 2020, the UK ceased to be a member of the EU and EEA. Given the extensive data flows between the EEA and UK, equivalent EEA data...
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Produced in partnership with Pillsbury Winthrop Shaw Pittman LLP 29th Jan
Practice notes
On 31 January 2020, the UK ceased to be a member of the EU and EEA. This Practice Note introduces:•the General Data Protection Regulation, Regulation...
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29th Jan
Practice notes
On 31 January 2020, the UK ceased to be a member of the EU and EEA. Given the extensive data flows between the EEA and UK, equivalent EEA data...
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29th Jan
Practice notes
On 31 January 2020, the UK ceased to be an EU Member State and entered a Brexit implementation period. This Practice Note introduces the general...
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29th Jan
Practice notes
On 31 January 2020, the UK ceased to be an EU Member State and entered a Brexit implementation period. This Practice Note introduces the approach to...
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29th Jan
Practice notes
On 31 January 2020, the UK ceased to be a member of the EU and EEA. Given the extensive data flows between the EEA and UK, equivalent EEA data...
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29th Jan
Q&As
This Q&A looks at the impact of Brexit on cross-border transfers of personal data involving the UK and EEA, under the General Data Protection...
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29th Jan
Precedents
The training materials are customisable.Click the links below to download the training presentation and speaker notes.Contents•What is the EU...
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29th Jan
Practice notes
CORONAVIRUS (COVID-19) UPDATE: In the rules of the LGPS, administering authorities are given the discretionary power to set a policy on whether, and...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 29th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
Read More >
29th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Ian Ahkong and Annie Du of Deloitte LLP 29th Jan
Practice notes
CORONAVIRUS (COVID-19) UPDATE: In the rules of the LGPS, administering authorities are given the discretionary power to set a policy on whether, and...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 29th Jan
Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:Australia; Belgium; Brazil; Chile; China; Costa Rica; Denmark; France;...
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29th Jan
Practice notes
The position of a personal pension on bankruptcyA bankrupt’s estate automatically vests in the official receiver (or an insolvency practitioner if...
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Produced in partnership with Philip Hinks of 3 Verulam Buildings (3VB) 29th Jan

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