Needle Partnership

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Natasha Peacock

Needle Partnership

Rebecca Bennett

Needle Partnership

1 Contributions by Needle Partnership Experts

Pension liberation and scams: structures, due diligence, tax penalties and regulatory risks—practical guidance for lawyers, trustees, administrators, advisers and SIPP/SSAS operators
PRACTICE NOTES
This Practice Note offers an overview of pension liberation—explaining what it is, why it occurs, the common structures and principal features involved, and the issues each party should weigh in practice. For detailed guidance on the legal aspects arising in this context and related matters, see Practice Note: Pension liberation and pension scams—legal considerations. For further material on arrangements suspected of pension liberation and the steps taken by the Pensions Regulator up to 2018, see Practice Note: Pension liberation—actions taken by the Pensions Regulator until 2018 [Archived]. For further insight into complaints decided by the Pensions Ombudsman concerning transfers of pension funds linked to pension liberation or scams up to 2018, see Practice Note: Pension liberation—key Pensions Ombudsman decisions up to 2018 [Archived]. The rise of pension liberation In essence, a pension is a mechanism through which an individual, or an employer,
Pensions
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