United Kingdom: Retirement, Superannuation & Pensions

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Employment law and labour law articles and thought leadership, podcasts, videos and webinars from expert sources across the legal world. Explore articles covering topics such as Discrimination, Employee Benefits and Compensation, Health and Safety, Unfair/Wrongful Dismissal, Whistleblowing, Employment Rights, Outsourcing and Redundancy.
Article
Divorcing After 50: What Happens To Your Finances, Home And Family Legacy?
Senior Associate Solicitor Andrew Ormrod explains how couples over 50 can navigate the complex financial landscape of 'silver divorce', addressing critical concerns about property division, pension sharing, inheritance protection, and retirement security. Understanding your rights regarding the family home, pensions, investments and future inheritance is essential when working toward a fair financial settlement later in life.
United Kingdom Family
Slater and Gordon
Article
Small Pension Pots – The Proposed Multiple Default Consolidator Solution
The UK Government has launched a consultation on consolidating small pension pots worth £1,000 or less through a multiple default consolidator model, aiming to address the growing issue of 13 million deferred small pots across the workplace pensions market. Under the proposed framework, eligible dormant pots would be automatically transferred to authorised consolidator schemes unless members opt out, with implementation targeted for 2030 through a phased regulatory approach.
United Kingdom Employment
BS
Burges Salmon
Article
Reforms To Inheritance Tax And Pensions: Key Actions For Pension Scheme Trustees
From 6 April 2027, important reforms to the inheritance tax regime will bring most authorised death benefit payments from registered pension schemes within a deceased's estate for IHT purposes. Personal representatives and beneficiaries will be able to ask pension scheme trustees to withhold and pay IHT due, requiring administrative systems to adapt to comply with new legislation.
United Kingdom Employment
Womble Bond Dickinson (UK) LLP
Article
UK Pensions: Joint DB And DC Trustee Agenda Update—October 2026
HMRC has issued further guidance on inheritance tax changes affecting pension benefits from April 2027, while the Pensions Dashboards Programme confirms revised reporting timelines and the government publishes detailed proposals for implementing the Pension Schemes Act 2026. Multiple consultations are now open covering GMP conversion, small pots consolidation, and auto-enrolment contribution increases.
United Kingdom Employment
AO
A&O Shearman
Article
UK Pensions: What’s New This Week? September 21, 2026
The UK government proposes consolidating dormant pension pots valued at £1,000 or less into authorised consolidator vehicles from 2030, while a parliamentary inquiry examines whether minimum auto-enrolment contribution rates should increase. The Pensions Dashboards Programme encourages schemes to invite users to test the MoneyHelper dashboard, and TPR releases its latest DB funding analysis showing 67% of schemes in surplus.
United Kingdom Employment
AO
A&O Shearman
Article
The 2027 Pension Rule Changes | What They Mean for Your Will and Estate Plan
Following tax changes set to take effect from 6th April 2027, unused pension funds and death benefits will be brought into the scope of Inheritance Tax, fundamentally altering UK estate planning strategies. This shift removes the automatic IHT shelter that pensions once enjoyed and introduces critical legal and structural questions for Wills and wealth succession plans that families must now address.
United Kingdom Tax
SB
Sills & Betteridge
Article
Money Covered: The Week That Was – 4 September 2026
This comprehensive weekly roundup examines critical regulatory developments affecting UK financial services, from the FCA's new non-financial misconduct regime to inheritance tax changes for pension pots and emerging risks in the private credit market. The analysis covers enforcement actions, cybersecurity challenges posed by frontier AI, and supervisory reviews of unclaimed Child Trust Funds, providing essential insights for financial services professionals navigating an evolving regulatory landscape.
United Kingdom Finance
RPC
Article
UK Pensions: What’s New This Week? September 7, 2026
The Department for Work and Pensions has launched consultations on updating GMP conversion rules and maintaining fixed rate revaluation, while PASA releases new guidance on monitoring member behavior following pensions dashboard implementation. These regulatory developments aim to clarify processes for trustees managing guaranteed minimum pension benefits and prepare schemes for operational changes.
United Kingdom Employment
AO
A&O Shearman
Article
Pension Scheme Complaints (IDRPs) In The Age Of AI – What Are The Issues And Risks, And What Should Trustees, Employers, And Administrators Do?
Artificial intelligence is transforming how pension scheme members file complaints, with administrators and trustee boards increasingly encountering IDRPs that appear to be AI-generated. While these AI-drafted complaints may not be inherently invalid, they often contain errors, irrelevant information, and false legal references that complicate resolution processes and increase the burden on pension schemes navigating risk transfer activities.
United Kingdom Employment
BS
Burges Salmon
Article
The Pensions Brief: September 2026
HM Revenue & Customs has released a further technical note detailing how the new inheritance tax regime for pension scheme death benefits will operate from April 2027, covering information-sharing protocols, withholding notices, and the interaction between IHT and income tax. What practical steps must trustees and administrators take now to prepare for these significant changes, and how will the draft guidance on identity verification and template notices affect scheme operations?
United Kingdom Tax
MB
Mayer Brown
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