Alexandra Bradley
From a broader based background in general practice, Alexandra has specialised in UK pensions law since early 2018 and regularly advises a broad range of clients including employers, trustees, local authorities, statutory bodies, private equity funds, wealth managers, SIPP/SSAS operators and platform providers.
She has experience of advising on a wide range of pension matters in relation to both contentious and non-contentious matters including drafting trust documentation, compliance issues, winding up both DB and DC pension schemes and the pension aspects of corporate transactions.
Practice Area
Panel
- Contributing Author
Qualified Year
- 2018
Experience
- CMS (2020 - Present)
- DWF (2018 - 2020)
Membership
- Association of Pension Lawyers (Scotland Group)
- Law Society of Scotland
Qualifications
- Diploma in Professional Legal Practice (DPLP) (2016)
- LLB (Hons) Law Degree (2013)
Education
- University of Glasgow (2016)
1 Contributions by Alexandra Bradley
PRACTICE NOTES
UK pensions tax rules for overseas schemes (OPS, ROPS, QROPS, QNUPS): eligibility criteria, interrelationships, transfers and inheritance tax
FORTHCOMING DEVELOPMENT :
Section 10 of the Finance Act 2022 will raise the normal minimum pension age (NMPA) from 55 to 57 on 6 April 2028, with an exception for members of the firefighters, police and armed forces public service pension schemes. The Act will also permit members of registered pension schemes to access benefits before 57 where, on or before 4 November 2021, they either possessed an ‘unqualified right’ to take benefits, or were engaged in a substantive transfer to a scheme that, on or before that date, offered an unqualified right to a protected pension age below 57.
To make use of this 2028 protection, the scheme’s rules must have contained, as at 11 February 2021, an unqualified right to take entitlement to scheme benefits before age 57. For further details, see Practice Note: Increasing the normal minimum pension age (NMPA) to 57—pensions impact.
There are distinct categories of overseas pension schemes, each with different tiers of requirements. These include:
Overseas Pension Schemes (OPS)
Recognised Overseas Pension Schemes (ROPS)
Qualifying Recognised Overseas Pension Schemes (QROPS)
Qualifying Non-UK Pension Schemes (QNUPS)
The Pension...
Pensions
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