Pensions Essentials

Pensions Essentials is in two parts - Essential issues and Case Summaries. Pensions Essentials are the perfect starting point if you want to read up on a particular subject. Key cases affecting pension schemes are analysed in our Case Summaries.

Pensions Glossary

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MNTs/MNDs: Reasonable periods


MNT/MND arrangements must include a nomination process, a selection process and comply with other statutory... More

Case Summaries

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Futter v HMRC and Pitt v HMRC (Supreme Court) - 9 May 2013


The Supreme Court handed down its judgment in the joined cases of Futter v Futter and Pitt v Holt on... More

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Commonly used abbreviations in pensions