https://s1-uk.practicallaw.thomsonreuters.com/WLN-PLCUK-SC_2605.1.2002/productViews/plcuk/Legal updateshttps://uk.practicallaw.thomsonreuters.comPensionshttps://uk.practicallaw.thomsonreuters.com/Document/If803d8d4635411f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If803d8d4635411f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 09 Jun 2026 00:00:00 CDTThe Pensions Ombudsman has given his determination in a complaint by Ms N against Teachers' Pensions.https://uk.practicallaw.thomsonreuters.com/Document/If803d8d4635411f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iddb50672637411f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iddb50672637411f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 09 Jun 2026 00:00:00 CDTOn 8 June 2026, HMRC published the draft Finance Act 2004 (Registered Pension Scheme and Annual Allowance Charge) Order 2026, which would amend the Finance Act 2004 to exclude increases in pension rights arising from guaranteed minimum pension conversion from annual allowance charge calculations, with effect from the start of the 2027/28 tax year.https://uk.practicallaw.thomsonreuters.com/Document/Iddb50672637411f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I655c2c6163e711f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I655c2c6163e711f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 09 Jun 2026 00:00:00 CDTThe government has announced how accounts reforms set out in the Economic Crime and Corporate Transparency Act 2023 will be implemented.https://uk.practicallaw.thomsonreuters.com/Document/I655c2c6163e711f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I655c318f63e711f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I655c318f63e711f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 09 Jun 2026 00:00:00 CDTWe have published Practice note, Pension Schemes Act 2026: using the Virgin Media remedy.https://uk.practicallaw.thomsonreuters.com/Document/I655c318f63e711f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I411ace15618711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I411ace15618711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 08 Jun 2026 00:00:00 CDTThe Financial Ombudsman Service (FOS) has published its response to the FCA consultation paper (CP26/10) on simplifying the rules on providing pensions and investment advice to consumers.https://uk.practicallaw.thomsonreuters.com/Document/I411ace15618711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I23bca0f75f4211f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I23bca0f75f4211f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 04 Jun 2026 00:00:00 CDTOn 2 June 2026, the judiciary published a joint announcement from the Lady Chief Justice and the Lord Chancellor confirming the establishment of a new Business and Property Division of the High Court. Under the plans, the new division will replace the Chancery Division and stand alongside the King's Bench and Family Divisions.https://uk.practicallaw.thomsonreuters.com/Document/I23bca0f75f4211f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I362f50f35f8711f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I362f50f35f8711f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 04 Jun 2026 00:00:00 CDTOn 3 June 2026 the government published its response to the public consultation on draft legislation to amend the Occupational Pension Schemes (Preservation of Benefit) Regulations 1991 (SI 1991/167).https://uk.practicallaw.thomsonreuters.com/Document/I362f50f35f8711f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id007d3415fe111f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id007d3415fe111f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 04 Jun 2026 00:00:00 CDTWe have published Article, Contractual override for contract-based DC pension schemes: the new Part 7A of FSMA.https://uk.practicallaw.thomsonreuters.com/Document/Id007d3415fe111f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8f78cd1759c211f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8f78cd1759c211f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 03 Jun 2026 00:00:00 CDTThe Deputy Pensions Ombudsman has given her determination in a complaint by Ms S against the Local Government Pension Scheme.https://uk.practicallaw.thomsonreuters.com/Document/I8f78cd1759c211f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I40a450075f2e11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I40a450075f2e11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 03 Jun 2026 00:00:00 CDTA draft statutory instrument, the Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026, has been laid before the House of Commons for approval.https://uk.practicallaw.thomsonreuters.com/Document/I40a450075f2e11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If3ab30f65e6711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If3ab30f65e6711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 02 Jun 2026 00:00:00 CDTHMRC published its new Mandatory Tax Adviser Registration manual on 1 June 2026.https://uk.practicallaw.thomsonreuters.com/Document/If3ab30f65e6711f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0fe07374590211f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0fe07374590211f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 29 May 2026 00:00:00 CDTThe Pensions Ombudsman has given his determination in a complaint by Mr S against the Cabinet Office.https://uk.practicallaw.thomsonreuters.com/Document/I0fe07374590211f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I56cd5e505a7c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I56cd5e505a7c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 29 May 2026 00:00:00 CDTPractical Law provides free training on how to use Practical Law more effectively. This is available in a variety of formats, including live webinars and training videos.https://uk.practicallaw.thomsonreuters.com/Document/I56cd5e505a7c11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2650e0bb59a711f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2650e0bb59a711f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 27 May 2026 00:00:00 CDTThe Pensions Policy Institute has published Unlocking DB Surpluses: Balancing Risks and Rewards, examining measures in the Pension Schemes Act 2026 that would give trustees of defined benefit pension schemes new statutory powers to access scheme surpluses, alongside an analysis of the applicable funding safeguards and member protections.https://uk.practicallaw.thomsonreuters.com/Document/I2650e0bb59a711f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I68128f2557ec11f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I68128f2557ec11f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 26 May 2026 00:00:00 CDTWe have published an article highlighting what's on the agenda for in-house lawyers in June 2026.https://uk.practicallaw.thomsonreuters.com/Document/I68128f2557ec11f1a83fe84dcd0bf6af/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0bdb2897575a11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0bdb2897575a11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 26 May 2026 00:00:00 CDTWe have published Grant Murtagh's insurance column for May 2026.https://uk.practicallaw.thomsonreuters.com/Document/I0bdb2897575a11f18ebba5f5b5f97226/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I7334be1252bc11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I7334be1252bc11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 22 May 2026 00:00:00 CDTThe Deputy Pensions Ombudsman has given her determination in a complaint by Mr L against the Cabinet Office, MyCSP and the Department for Work and Pensions.https://uk.practicallaw.thomsonreuters.com/Document/I7334be1252bc11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1830c6d755d511f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1830c6d755d511f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 22 May 2026 00:00:00 CDTThe Local Government Pension Scheme (Pooling, Management and Investment of Funds) Regulations 2026 (SI 2026/544) and the Local Government Pension Scheme (Amendment) (Governance) Regulations 2026 (SI 2026/545) were laid before Parliament on 21 May 2026.https://uk.practicallaw.thomsonreuters.com/Document/I1830c6d755d511f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1f70041c559f11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1f70041c559f11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 22 May 2026 00:00:00 CDTOn 22 May 2026, the Financial Reporting Council (FRC) published the final version of Technical Actuarial Guidance: Confirmation under sections 102 and 106 of the Pension Schemes Act 2026.https://uk.practicallaw.thomsonreuters.com/Document/I1f70041c559f11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id9b2d2f8551a11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id9b2d2f8551a11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 22 May 2026 00:00:00 CDTOn 20 May 2026, the Pensions Regulator published an AI plan outlining its role and approach to the use of artificial intelligence (AI) in the pensions sector, clarifying its initial expectations of trustees, administrators and scheme managers and the steps it will take to enable safe AI adoption and AI-powered innovation in the pension sector. The plan also describes how the Regulator intends to use AI within the organisation.https://uk.practicallaw.thomsonreuters.com/Document/Id9b2d2f8551a11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I982f221654ee11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I982f221654ee11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 21 May 2026 00:00:00 CDTOn 18 May 2026, HM Revenue & Customs (HMRC) launched a technical consultation on the draft Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2026. The draft regulations will amend the Registered Pension Schemes (Provision of Information) Regulations 2006 (SI 2006/567) in connection with provisions contained in the Finance Act 2026 bringing unused pension benefits and death benefits into a deceased person's estate for inheritance tax (IHT) purposes from 6 April 2027.https://uk.practicallaw.thomsonreuters.com/Document/I982f221654ee11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iefe72655545211f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iefe72655545211f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 19 May 2026 00:00:00 CDTOn 19 May 2026, the second Pensions Commission published an interim report, Pensions 2050: evidence and future priorities.https://uk.practicallaw.thomsonreuters.com/Document/Iefe72655545211f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I7fd32685534c11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I7fd32685534c11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 19 May 2026 00:00:00 CDTThe Financial Services Regulatory Initiatives Forum has published the Regulatory Initiatives Grid for May 2026.https://uk.practicallaw.thomsonreuters.com/Document/I7fd32685534c11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iad337801453c11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iad337801453c11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 15 May 2026 00:00:00 CDTThe Pensions Ombudsman has given his determination in a complaint by Mr K against the NatWest Group Pension Fund Trustee.https://uk.practicallaw.thomsonreuters.com/Document/Iad337801453c11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1e2c2321502f11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1e2c2321502f11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 15 May 2026 00:00:00 CDTOn 14 May 2026, the Pensions Regulator published DB and hybrid schemes urged to act now to get their value data ready for dashboards.https://uk.practicallaw.thomsonreuters.com/Document/I1e2c2321502f11f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2a9c46544d4d11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2a9c46544d4d11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 12 May 2026 00:00:00 CDTOn 11 May 2026, HMRC published a technical note on the reforms to the inheritance tax (IHT) treatment of pensions introduced in the Finance Act 2026. From 6 April 2027, most unused pension funds and pension death benefits will be brought within the value of a deceased person's estate for IHT purposes.https://uk.practicallaw.thomsonreuters.com/Document/I2a9c46544d4d11f18619811f89168d29/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id9f28675375611f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id9f28675375611f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 11 May 2026 00:00:00 CDTA collection of our legal updates on pensions law cases from the past three months, introduced with a view from the Pensions Bar given by Edward Sawyer of Wilberforce Chambers. Our pensions quarterly cases report provides pensions practitioners with a summary of the key recent decisions made by the courts and tribunals, with links to full legal updates and transcripts of judgments for each case. There is also a link to our case tracker showing pensions law decisions from the past 12 months and forthcoming judgments.https://uk.practicallaw.thomsonreuters.com/Document/Id9f28675375611f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I977eeda14d1711f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I977eeda14d1711f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 11 May 2026 00:00:00 CDTOn 11 May 2026 the Pensions Regulator published Consultation draft: A sustainable retirement income for all: Our Corporate Strategy 2026 to 2031.https://uk.practicallaw.thomsonreuters.com/Document/I977eeda14d1711f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I977ea2b34d1711f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I977ea2b34d1711f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 11 May 2026 00:00:00 CDTOn 7 May 2026, the House of Lords Library published a research briefing titled King’s Speech 2026: Welfare and pensions which explores what announcements the government could make about pensions in the King’s Speech on 13 May 2026.https://uk.practicallaw.thomsonreuters.com/Document/I977ea2b34d1711f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I977ea1da4d1711f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I977ea1da4d1711f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 11 May 2026 00:00:00 CDTOn 7 May 2026, the Pensions Regulator published DC Consolidation and Economies of Scale: Emerging Evidence, finding that consolidation into master trusts is delivering emerging but uneven economies of scale. Assets in occupational DC have grown to £249 billion, with master trusts holding 83% of the total. Overall, evidence of scale benefits is emerging but not unequivocal, and it will take time for UK DC pensions to build the size and systems needed to take full advantage.https://uk.practicallaw.thomsonreuters.com/Document/I977ea1da4d1711f1bf8d82e776af4c9e/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29