Paintings, Pearls and Port: Considerations for trustees when holding valuable chattels
There have been increases in trust funds comprised of physical assets rather than stocks, shares, bonds and money. Reports say holdings of collectibles have also outperformed equities and commodities.
07 April 2014
Parent Company Liability
A parent company can be liable for the health and safety breaches of its subsidiary. This article looks at when this duty arises and what factors you should be considering in order to manage the risk.
14 July 2014
Parent company liable for safety breaches of its subsidiary
A parent company has recently been found guilty of corporate manslaughter, following the death of an employee at the site of one of the subsidiaries.
10 December 2015
Pension flexibility: Transfers
We explain why most occupational pension schemes need to alter procedures as a result of the new statutory concept of “flexible benefits” like new transfer rights. Others apply in DB schemes.
03 June 2015
Pension flexibility: DB to DC conversions and transfers
If members with DB benefits want to convert them into flexible form by transferring out, the trustees must check they have had appropriate independent advice before making the transfer. Read on here.
03 June 2015
Pension liberation fraud
Trustees and their administrators should review procedures and paperwork to ensure they identify requests for transfers to pension liberation schemes and process them with extra care.
04 July 2013
Penalty clauses ; a move towards a flexible approach
This briefing sets out some of the background to the development of the law on penalties.
06 May 2015
PAIF tension between property funds and platforms
As Property Authorised Investment Funds become more popular, the Tax Incentivised Savings Association reports growing tension about PAIF's tax advantages and platforms’ failure to support these funds.
22 October 2014
Pension Trustee Liability Insurance
This Briefing Note discusses key concepts relating to insurance protection available for Professional Trustees and offers tips to consider when reviewing or seeking to rely upon such insurance cover.
16 October 2014
Pensions ; May 2014
Welcome to Pensions, our bi-monthly update to keep you informed of recent developments in pensions law.
01 May 2014
Pension versus Lifetime ISA
Our briefing puts the new Lifetime ISA (LISA) and pensions side by side to see how they compare.
01 April 2016
Pensions ; June 2013
Welcome to Pensions, our bi-monthly update to keep you informed of recent developments in pensions law.
12 June 2013