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Spring Budget 2024 and beyond

Introduction The Chancellor, Jeremy Hunt, delivered his Spring Budget 2024 today. Following last year’s announcements of major pensions tax changes, the pension...

DB funding – TPR consults on statement of strategy

Introduction TPR today published a consultation on the statement of strategy (the “Statement”) that DB trustees will need to submit as part of planning and mana...

Last one out turns off the light – The responsibility of being the last trustee

Were you ever the last person to leave a shared rental house? One of those big houses, which has seen occupants come and go, enjoyed good, bad and some definite...

Pensions tax – getting ready for LTA-Day

The Finance Act 2024 paves the way for the LTA’s demise from 6 April 2024. But this brings with it a number of complications, the key one being where to d...

Advice Guidance Boundary Review – proposals for closing the advice gap

Background On 8 December 2023, the FCA and HMT published a policy paper on the advice guidance boundary, with initial proposals to change the way financial advi...

Consultation on options for DB schemes

Introduction On 23 February 2024, the DWP published a consultation seeking views on proposals to make it easier to make payments from DB scheme surplus to spons...

DC illiquids – Key initial questions

The Government is engaged in a concerted policy drive on productive finance and aims to make illiquid investment more accessible to DC schemes. Our latest Hot T...

ESG beyond climate – What else is on the agenda?

Practical overviews of topical pensions issues, including checklists, action plans and timelines. Our guides cover risk transfer, ESG and climate change, GMP eq...

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