Pensions Glossary

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Administration: Role and responsibilities of the Scheme Administrator

Under section 270 of the FA04, the scheme administrator is responsible for the tax affairs of the scheme... More

Age Discrimination: Basics

The UK implemented the age discrimination aspects of the EU Equal Treatment Directive with effect from... More

Age Discrimination: Insurance exemption

The default retirement age (DRA) of 65 was abolished from 1 October 2011. Introduced to tie in with... More

Anti-avoidance: Material Detriment Test

The Pensions Act 2008 enhanced TPR's anti-avoidance powers by enabling it to impose a contribution notice,... More

Anti-avoidance: Material Detriment Test – the statutory defence

The Pensions Act 2008 enhanced TPR's anti-avoidance powers by enabling it to impose a CN, in certain... More

Anti-avoidance: TPR's powers

In order to protect the benefits of pension scheme members and to ensure that pension liabilities are... More

Authorised payments

Since A-Day (6 April 2006) payments by registered occupational pension schemes are categorised as either... More

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