Legal Guidance and Research / Experts / Hayley Stevenson
Hayley Stevenson#11212

Hayley Stevenson

Pinsent Masons
Hayley Stevenson is an associate in the Corporate Tax team at Pinsent Masons LLP. She has experience of advising on a variety of non-contentious tax matters, including property tax, pensions tax and employee share schemes, with a particular focus on corporate transactions across a variety of sectors.  

Practice Area

Panel

  • Contributing Author

Qualified Year

  • 2022

Qualifications

  • Diploma in Professional Legal Practice (2020)
  • Bachelor of Laws – LLB Law (2019)

Education

  • University of Glasgow (2019-2020)
  • University of Edinburgh (2015-2019)

1 Contributions by Hayley Stevenson

Public sector defined benefit pensions in England and Scotland: legislation, outsourcing/TUPE protections, scheme governance, two-tier workforce, and LGPS asset pooling
PRACTICE NOTES
Public sector defined benefit pensions in England and Scotland: legislation, outsourcing/TUPE protections, scheme governance, two-tier workforce, and LGPS asset pooling
Public sector pension schemes Public sector pension schemes deliver retirement benefits to public servants, including civil servants, teachers and NHS staff. Many operate on a defined benefit basis. While certain public sector employers provide defined contribution options, this Practice Note considers defined benefit arrangements only. These schemes are grouped into local government and central government arrangements. Local government schemes are funded, whereas those in central government are unfunded. The local government family includes all Local Government Pension Schemes (LGPS). The principal central government schemes are: the Principal Civil Service Pension Scheme (PCSPS) the National Health Service Pension Scheme (NHSPS) the Teachers’ Pension Scheme (TPS) Central government schemes also cover: the Firefighters’ Pension Schemes the Police Pension Schemes the Armed Forces Pension Schemes the Judicial Pension Schemes There are also areas with ‘quasi’ public sector pension provision, such as parts of education, the charitable and not-for-profit sectors, and private operators working in these settings. These arrangements are outside the scope of this Practice Note. This Practice Note focuses on the main public sector pension...
Pensions
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