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R (Greyhound Board of Great Britain Ltd) v Welsh Ministers [2026] EWHC 670 (Admin) What are the practical implications of this case? The ruling reinforces the constitutional divide between the courts and the legislature. It explains that the scheme and framework of the Government of Wales Act 2006 (GWA 2006) embody that separation of powers, and that any judicial attempt to recognise and enforce a common law obligation on Welsh Ministers to consult prior to introducing legislation in the Senedd would trespass upon that boundary. This is not a departure from established principle; case law has already upheld comparable rules for lawmakers in Scotland and at Westminster. However, this is the first express confirmation of the position for Welsh lawmakers, and the first time this dimension of the GWA 2006 has been analysed in such depth. The court examined earlier
The solution arrived through the United Nations Compensation Commission (UNCC), a quasi‑judicial body handling mass claims, created under UN Security Council Resolution 687. By addressing environmental harm—most notably via its ‘F4’ claim class—the UNCC set a seminal benchmark shaping how international law and contemporary arbitral panels allocate financial responsibility for wartime ecological devastation. With present-day wars in areas such as Eastern Europe and the Middle East bringing dam breaches, strikes on chemical facilities, and the burning of farmland, the UNCC’s legacy endures as an essential reference point for states, global investors, and companies engaged in post‑conflict arbitration. The F4 claims: Quantifying the unquantifiable Prior to the 1990s, mechanisms in international law for war reparations overwhelmingly favoured property loss, foregone earnings, and bodily injury. The natural world was commonly treated as a mute, non-compensable victim of armed hostilities...
Understanding the farming business as a business Many farms still use long-standing structures that arose by habit, not strategy. Sole traders, informal partnerships and outdated partnership deeds are common. While once effective, such setups can cause major issues around succession, tax planning and involving the next generation. A corporate team can take a fresh, business-led view of the farm, asking: Who owns the land and other critical assets? Who manages daily operations? Who carries the risk and who enjoys the return? What is the enduring plan for succession? From this review, the team can confirm whether the current setup is fit for purpose or if an alternative — for example an updated partnership agreement, a company, a limited liability partnership, or a blended model — would better meet the family’s aims. Tax efficiency through joined-up advice Tax sits at the centre of most
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According to the Pensions Dashboards Programme ( PDP), the Money Helper pensions dashboard is anticipated to become accessible to the public during the 2027/28 financial year. Around the 31 October 2026 connection deadline, the PDP plans to share an update on launch arrangements, by which point substantially more user testing should then have been completed......
The Ministry of Housing, Communities & Local Government ( MHCLG) On 21 May 2026, MHCLG issued its response to the technical consultation on the draft Local Government Pension Scheme ( Pooling, Manag…). On the same day, the two final statutory instruments were published, laid before Parliament, and are due to take effect on 30 June 2026 - the Local Government Pension Scheme ( Pooling, Management and Investment of Funds) Regulations 2026, SI …, and the Local Government Pension Scheme ( Amendment) ( Governance) Regulations 2026, SI 2026/545 (together, the regulations). Notwithstanding commencement, LGPS administering authorities and asset pool companies are expected to meet the minimum asset pooling standards from 1 April 2026, with a minimum expectation that new shareholder agreements are signed by that date. In the meantime, the government said it would continue working with the sector to ensure compliance across all funds and...
In this issue: Pension Schemes Bill Investments New content Daily and weekly news alerts Dates for your diary Trackers Pension Schemes Bill House of Commons rejects most of the Lords’ amendments to the Pension Schemes Bill On 10 April 2026, the government laid an amendment paper on the Pension Schemes Bill, outlining House of Commons motions to resist changes proposed by the House of Lords and to restore a narrower mandation power. That power would cap mandation at 10% of total assets in default funds and 5% in UK-linked holdings, in line with the thresholds set by the Mansion House Accord (a voluntary commitment by 17 of the UK’s largest DC pension providers to allocate more to unlisted investments globally and within the UK). The House of Commons went on to consider the Lords’ amendments on 15 April 2026. During that...
In this issue: Targeted support regime Trustees, governance and administration Daily and weekly news alerts Dates for your diary Trackers Targeted support regime Full targeted support regime in force from 6 April 2026 The full targeted support framework took effect on 6 April 2026 under the Financial Services and Markets Act 2000 ( Regulated Activities) ( Providing Targeted Support) ( Amendment) Order 2026, SI 2026/74 (the Order). It permits regulated pension providers to give consumers greater help on pensions and investments by issuing recommendations aimed at groups of customers who share comparable characteristics and circumstances. Financial Conduct Authority ( FCA)-regulated firms have been able to seek permission to offer targeted support since March 2026. The Order establishes a new specified activity of providing targeted support and clarifies that, when an authorised firm offers such support, it is not ‘advising on investments’ for the purposes of Article 53 of the...
Original news Mr L on behalf of the estate of Mr O ( CAS-89142- L1R8)—18 November 2025 Summary The Pensions Ombudsman dismissed a complaint concerning recovery of a winding-up lump sum. The complainant had agreed to the offer of a winding-up lump sum, but died before payment was made. The estate was required to return the amount because, under the Finance Act 2004 ( FA 2004), a winding-up lump sum is payable only to a member and no defences to repayment were available. The matter underscores the need for pension schemes to carry out regular, ongoing mortality screening. What were the facts? Mr O was a member of the Old British Steel Pension Scheme (the Scheme). Mr O passed away and was represented by his executor, Mr L......
Summary The Deputy Pensions Ombudsman has partly upheld a complaint concerning inaccurate benefit information. The complainant argued that she had been provided with inaccurate projections of her pension and, in reliance upon those figures, she sustained financial loss. The Deputy Pensions Ombudsman found it was unreasonable for her to place reliance on the estimates, as they were plainly wrong. She was also found to have no financial loss, since her existing debts were not caused by the erroneous estimates and therefore did not amount to compensable loss. This case serves as a reminder that reliance on incorrect statements must be reasonable. What were the facts? Mrs K belonged to the NHS Pension Scheme (the Scheme). She received several benefit estimates from her employer between July 2018 and May 2020......
Original news Mrs N ( CAS-83019- G2S0)—25 November 2025 Summary The Deputy Pensions Ombudsman dismissed a grievance alleging that unduly onerous transfer conditions were imposed on a member who wished to move benefits to a Qualifying Overseas Pension Scheme ( QROPS). The ceding scheme required both a UK opinion and an overseas opinion before it would progress the transfer. The Deputy Pensions Ombudsman concluded that this was a reasonable and proportionate measure for the scheme to adopt as a pre‑condition to any transfer. The outcome illustrates the practical obstacles trustees face when asked to facilitate a QROPS transfer—particularly where the legislation provides no clear direction on the nature of the evidence trustees should obtain. What were the facts? Mrs N was a member of the SCA UK Pension Plan (the Scheme)......
Summary The Deputy Pensions Ombudsman dismissed a complaint about a scheme’s due diligence when making a discretionary transfer to a remote HMRC‑registered arrangement. The Deputy decided the scheme owed no duty—under statute, guidance, general law or any assumed responsibility—to investigate the receiving scheme or to judge whether the transfer served the member’s best interests. Although there were warning signs, the trustees were entitled to proceed with a discretionary transfer once the scheme rules and section 95 of the Pension Schemes Act 1993 ( PSA 1993) had been satisfied, and they were not required to follow The Pensions Regulator’s suggested due‑diligence measures. This decision indicates it is now challenging for members to succeed in disputes concerning pre‑2021 transfers. What were the facts? Mr S was a member of the BMW UK Operations Pension Scheme (the Scheme). In 2014, he sought to transfer from the Scheme to the Uniway...
Original news Mrs R ( CAS-13126- Z0N2)—3 December 2025 Summary The Deputy Pensions Ombudsman has found in favour of a complaint concerning a disagreement about whether an alleged transferring or receiving scheme remained liable to deliver a member’s accrued benefits. The Deputy Pensions Ombudsman concluded that the absence of proof—no transfer application or discharge—substantiating any transfer indicated that no transfer actually occurred, and that responsibility therefore stayed with the original scheme. This decision demonstrates the stance the Pensions Ombudsman will adopt when resolving factual disputes. What were the facts? Mrs R was a deferred member of the HSBC UK Bank Pension Scheme (the Scheme). She exited the Scheme in 1990 and was sent transfer paperwork stating a transfer value of £5,287. The Scheme’s ledger subsequently noted that her benefits, including guaranteed minimum pension ( GMP), were transferred in 1992 to a Liberty Life Personal...
In this issue: Pension Schemes Bill: DC consolidation Finance Act 2026: pensions IHT Pensions Dashboard Scheme governance Daily and weekly news alerts Dates for your diary Trackers Pension Schemes Bill: DC consolidation TPR intensifies call for DC trustee action after releasing fresh consolidation guidance and revising winding up guidance In a blog posted on 31 March 2026, the Pensions Regulator ( TPR) pressed trustees of smaller defined contribution ( DC) occupational pension schemes to take action now and carefully review their future position amid accelerating consolidation and impending legislative reform under the Pension Schemes Bill. TPR also notes it has issued new consolidation guidance to assist trustees weighing a move into a larger arrangement, for example a master trust, and refreshed its guidance on winding up or transferring a DC scheme for schemes where shutting down could be the more...
Summary The Deputy Pensions Ombudsman has dismissed a grievance about an erroneous benefit statement. The claimant only experienced a loss of expectation and sustained no financial detriment. He would have chosen to retire even had he been supplied with the correct figures at the time. Accordingly, the complaint was not upheld. This decision underscores that a benefit statement is not a binding contract and, in the absence of estoppel or a change of position, a member is entitled only to the benefits provided under the pension scheme rules. What were the facts? Mr H was a member of the Airways Pension Scheme (the Scheme). In March 2020, he received an accurate retirement quotation from the Scheme calculated on a 1 May......
According to the commissioner, the FCA missed chances to block advisers being paid solely for recommending a pension transfer—breeding conflicts of interest—and to also mandate stronger adviser qualifications, as she set out in a report partly upholding complaints from 189 former plan members. The controversy arose when advisers wrongly urged members to move from the direct benefits pension programme (with calculated payments guaranteed) to direct contribution arrangements lacking that retirement security for members. Supervision of such transfers sat squarely within the FCA’s remit. In addressing the first complaint, Rachel Kent, the complaints commissioner, said: ' The FCA failed to protect affected former members of the BSPS from foreseeable harm in the context of the [defined benefit] pension market'. The relevant direct benefits pension plan underwent restructuring in 2017 after......
The Pensions Regulator v Been London Design Ltd [2026] UKUT 88 ( AAC) What are the practical implications of this case? The initial determination was sent back because a factual mistake had occurred, and that mistake was rooted in a legal error. In practical terms, the lesson for the FTT about handling factual missteps is obvious. As for the points of law that underlay the FTT’s ruling, the AAC considered there to be no workable departure from legislation requiring that notices are served on a company’s registered office. In addition, if an authority intends to depend on electronic service (that is, email), the would‑be recipient must first have provided written agreement to receive service in that manner. The AAC also recognised that updates to Companies House records may not be immediate, and so parties relying on service at registered offices might have to exercise...
In this issue: Pension Schemes Bill The Pensions Regulator Financial Conduct Authority Daily and weekly news alerts Dates for your diary Trackers Pension Schemes Bill Bill amendments agreed in Report Stage of the House of Lords On 16, 19 and 23 March 2026, notable changes (including non-government proposals) were agreed to the Pension Schemes Bill, most prominently scrapping the reserve power to dictate how certain schemes invest their assets, whilst preserving the broader framework on scheme scale. The Lords also set out a fresh regulatory exemption from scale obligations, permitting schemes to forgo consolidation where it would not enhance member outcomes, together with new duties on the government to factor in innovation and competition when drafting regulations. Other agreed amendments include: confirming that the guided retirement duty extends to deferred members as well as active members and pensioners adding a new chapter to the PSB on the Atomic Weapons...
Pension Schemes Bill On 19 March 2026, the House of Lords voted 217 to 113 to excise the reserve power from the Pension Schemes Bill. The provision would have permitted the government to mandate a defined level of investment in Britain by pension funds where voluntary promises were not fulfilled. The change was put forward by Liberal Democrat peer Sarah Bowles after criticism from the sector of the government’s approach. During the debate, Bowles pressed, ' Why should the government override trustees?'......
On 23 March 2026, the Department for Work and Pensions confirmed that a technical working group has assembled 13 specialists drawn from across the pensions and investment sectors. The team, led by High Court Judge Robin Knowles, has already begun supporting the government to create clear, practical investment guidance for trustees. The resulting framework will set out how trustees should take account of climate change, as well as periods of market volatility and wider geopolitical events, when forming their investment decisions......
In this issue: The Pensions Regulator Pension Protection Fund Pension Schemes Bill The pensions tax regime Pensions accounting Daily and weekly news alerts Dates for your diary Trackers The Pensions Regulator TPR publishes 2025 DC landscape report highlighting consolidation trends The Pensions Regulator ( TPR) has released its 2025 overview of the UK occupational defined contribution ( DC) market, confirming a continued move towards fewer, larger schemes and urging trustees, particularly those of smaller arrangements, to test value for savers and consolidate where it is lacking. The analysis shows DC scheme numbers fell by 15% to 790 in 2025, chiefly as schemes with fewer than 5,000 members left the market. Over the period, total assets rose 22% from £205bn to £249bn and memberships increased by 7%, reflecting consolidation. Master trusts now dominate, holding 30.1 million...
PMI and SPP joint statement In a joint statement on 11 March 2026, the Pensions Management Institute ( PMI) and the Society of Pension Professionals ( SPP) endorsed Pensions Minister Torsten Bell’s announcement that the government will narrow the reach of a disputed proposal. The Pension Schemes Bill, now moving through the House of Lords, contains a standby power enabling ministers to require a defined level of UK investment by pension schemes if voluntary pledges are not honoured. This authority would be retained as a reserve rather than brought into force immediately. Addressing the Pensions UK Investment Conference in Edinburgh, Scotland, on 11 March 2026, Bell said the “only purpose” of the reserve power in the bill is to underpin an agreement struck by the government in May 2025, the Mansion House Accord. The measure would operate solely as a backstop if industry action falls...
In this issue: Pension reforms Taxation Pensions fraud and scams Daily and weekly news alerts Dates for your diary Trackers Pension reforms DWP policy paper sets out direction for DC scale measure reforms ahead of future regulatory consultation The Department for Work and Pensions has issued a paper outlining its policy principles on scale measures, a key strand of the Pension Schemes Bill’s broad reforms aimed at moving smaller defined contribution arrangements into fewer, larger multi‑employer schemes to boost efficiency, governance and long‑term value for members. The paper signals the government’s intended approach to these scale measures in advance of a full consultation on regulations following the Bill’s royal assent, and confirms it neither replaces formal consultation nor seeks to prejudge the final regulatory framework. Under the government’s scale requirement, from 2030 multi‑employer DC schemes must hold at least £25bn within a main default arrangement ( MSDA) to continue receiving...
In this issue: Spring Statement Taxation Retirement options Funding Scheme governance Daily and weekly news alerts Dates for your diary Trackers Spring Statement Spring Forecast 2026— No key pensions announcements The government’s Spring Forecast 2026 on 3 March 2026 featured no new pensions announcements. However, the Office for Budget Responsibility’s Economic and Fiscal Outlook, issued alongside the Chancellor’s statement, sets out the fiscal impact of earlier changes to the triple lock, the State pension age and inheritance tax. It also references the surplus within unfunded public service pension schemes. At the same time, HM Treasury’s Debt Management Report 2026–27, published with the Spring Forecast 2026, confirmed that intended issuance of index-linked and long-dated conventional gilts has been reduced owing to diminished demand from pension schemes. For more detail, see Spring Forecast 2026 speech, Economic and Fiscal Outlook March 2026, Debt...
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When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...
This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...
Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
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