What does the Re Sirius Minerals judgment tell us about schemes of arrangement?
Beneficial holders are a formidable phantom constituency for schemes. Targets and advisers need to work even harder to take this stealthy minority with them
19 June 2020
Will the US boom in special purpose acquisition companies extend to the UK?
With the strong resurgence of SPACs in the US, we consider whether this trend will extend to the UK market
07 October 2020
UK Listing Rules: new diversity disclosures for boards and executive committees
The FCA is consulting on the introduction of board diversity targets (on a 'comply or explain' basis) for listed companies. Additional gender and ethnicity disclosures will also be required
17 September 2021
PPF re-certification: EU contingent assets
If you are re-certifying a contingent asset where the provider is EU domiciled, the PPF may require a new legal opinion from your EU lawyer
09 March 2021
Adams v Options in the Court of Appeal: Good and bad news for SIPP providers?
The Court of Appeal judgment, partially allowing Mr Adams’ appeal, has specific practical implications for SIPP providers
20 April 2021
The Axminster Twist: Forfeiture, Limitation and Interest
A key case for all trustees which addressed whether claims by members for underpayments were time barred and/or forfeited under the scheme’s rules
20 August 2021
Pensions law: On the horizon
To help you keep abreast of the forthcoming changes in pensions law, we have prepared a tracker of key recent and future developments
15 July 2022
The Pensions Regulator’s Climate Change Strategy - some key comments and next steps
The recently published Climate Change Strategy requires trustees to issue a Statement of Investment Principles (SIPs) and an Implementation Statement
14 June 2021
Pension trustees’ investment duties: consultation on ESG factors
The government has issued a consultation on environmental, social and governance (ESG) considerations in occupational pension scheme investment.
11 July 2018
Pensions and data protection: major changes from 2018
Trustees and employers will be affected by major changes in data protection law from May 2018 regardless of the Brexit vote. Work continues to replace the invalidated US Safe Harbour provisions.
29 June 2016
Pensions and VAT: employer's ability to recover
HMRC's position on the employer's ability to recover VAT on the cost of services to its scheme looks close to being settled. But it may be the Brexit vote will delay implementation.
29 June 2016
Pensions disclosure clarified and simplified
Clearer and simpler rules about the information schemes must give to members come into effect on 6 April 2014.
11 November 2013