UK corporate offence of failure to prevent tax evasion
Pension schemes which allow members to designate defined contribution (DC) funds for drawdown may need to amend their scheme rules, following an update to HMRC’s Pensions Tax Manual. On 26 March 2025, HMRC updated the...more
Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. Finance Act 2025 receives royal assent - The Finance Act 2025...more
A bite-sized summary of recent UK pension news Welcome to our latest update, in which we cover: Pensions dashboards blog: connecting via a third party Explaining the key steps when connecting to the dashboards ecosystem...more
In this news update, we highlight legal developments in UK pensions over the past five weeks. This update covers: News from the Pensions Regulator (TPR) Data strategy Preventing pension scams Priorities for 2025 DC and...more
Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. DWP 'actively considering' whether to give a legislative fix...more
Welcome to your weekly update from the A&O Shearman pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. Auto-enrolment trigger and earnings band to remain unchanged...more
ISSUES AFFECTING ALL SCHEMES - PENSIONS DASHBOARDS – UPDATED AND NEW GUIDANCE - The Pensions Regulator (TPR) has updated its guidance on pensions dashboards to bring it in line with external developments and to address...more
Welcome to your weekly update from the A&O Shearman pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. TPR publishes updated DB covenant guidance - The Pensions...more
Welcome to our monthly update on current legal issues for trustees of DB and hybrid pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on...more
Welcome to your weekly update from the A&O Shearman pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. Data breaches: New ICO resources on communications - The...more
Autumn Budget 2024: bringing pensions into the scope of IHT - The Chancellor announced in her Budget Speech that from April 6, 2027, unused pension funds and death benefits will be included within a member’s estate for...more
Welcome to your weekly update from the A&O Shearman pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. TPR publishes pensions scam case studies - The Pensions...more
In a recent press release, HMRC addressed some common misconceptions about who needs to file a self-assessment return before the 31 January 2025 deadline and clarifies some of the most widespread myths....more
Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. Abolition of Lifetime Allowance: Further regulations - ...more
Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. ...more
The Pensions Brief is a monthly update for trustees and employers of occupational pension schemes in the UK. It provides headline summaries of developments over the previous month and associated action points. It also...more
Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions....more
Legislation in a hurry... Pensions tax is never simple, and the legislation abolishing the lifetime allowance (LTA) on 6 April 2024 (“L-Day”) bears this out. Regulations issued mid-March correct some, but by no means all, of...more
Issues affecting all schemes - General Election – impact on pensions legislation- As a result of Parliament being dissolved ahead of the General Election, the Data Protection and Digital Information Bill, which makes a...more
Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: Regulations...more
Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: Spring Budget...more
Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: Finance Bill...more
Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: HMRC lifetime...more
General Code – final version published - The Pensions Regulator (TPR) has published the final version of its new General Code and an accompanying consultation response. The Code consolidates ten of TPR’s existing codes...more