https://s1-uk.practicallaw.thomsonreuters.com/WLN-PLCUK-SC_2603.1.2004/productViews/plcuk/Legal updateshttps://uk.practicallaw.thomsonreuters.comPensionshttps://uk.practicallaw.thomsonreuters.com/Document/Ica530c0f2c2811f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ica530c0f2c2811f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 02 Apr 2026 00:00:00 CDTThe Deputy Pensions Ombudsman has given her determination in a complaint by Mr M against Empowered Pensions Ltd.https://uk.practicallaw.thomsonreuters.com/Document/Ica530c0f2c2811f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I62c3d7c72ce111f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I62c3d7c72ce111f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 31 Mar 2026 00:00:00 CDTOn 27 March 2026, the government responded to the House of Lords Economic Affairs Finance Bill Sub-Committee's report on inheritance tax measures relating to unused pension funds and agricultural and business property reliefs.https://uk.practicallaw.thomsonreuters.com/Document/I62c3d7c72ce111f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iec8c7f372cfb11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iec8c7f372cfb11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 31 Mar 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/Iec8c7f372cfb11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2a4adcfb2c4911f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2a4adcfb2c4911f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 30 Mar 2026 00:00:00 CDTThe Office of the Financial Regulators Complaints Commissioner (FRCC) has published FAQs on the final report on the FCA's oversight of the British Steel Pension Scheme (BSPS), together with a summary of the report. Both documents set out the FRCC's comments on the FCA's response to the report.https://uk.practicallaw.thomsonreuters.com/Document/I2a4adcfb2c4911f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ibf77475b2c3511f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ibf77475b2c3511f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 30 Mar 2026 00:00:00 CDTWe have published an article highlighting what's on the agenda for in-house lawyers in April 2026.https://uk.practicallaw.thomsonreuters.com/Document/Ibf77475b2c3511f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0b091b4a29d311f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0b091b4a29d311f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 27 Mar 2026 00:00:00 CDTOn 26 March 2026, the Pension Schemes Bill 2025 had its third reading in the House of Lords.https://uk.practicallaw.thomsonreuters.com/Document/I0b091b4a29d311f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If3f4ed6a295111f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If3f4ed6a295111f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 27 Mar 2026 00:00:00 CDTOn 26 March 2026, HMRC published Pension schemes newsletter 179. Among other things, the newsletter reminds practitioners of the requirement for all pension scheme administrators of a UK registered pension scheme to be UK resident from 6 April 2026.https://uk.practicallaw.thomsonreuters.com/Document/If3f4ed6a295111f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I43e78fa0291711f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I43e78fa0291711f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 26 Mar 2026 00:00:00 CDTOn 26 March 2026, the Pensions Regulator published guidance for trustees and managers of occupational pension schemes regarding the use of the Virgin Media remedy being enacted in the Pension Schemes Bill 2025.https://uk.practicallaw.thomsonreuters.com/Document/I43e78fa0291711f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I12c90f01290b11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I12c90f01290b11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 26 Mar 2026 00:00:00 CDTThe FCA has published its response to the Office of the Financial Regulators Complaints Commissioner's (FRCC) final report on the allegations made by former members of the British Steel Pension Scheme (BSPS) about the FCA's handling of the scheme.https://uk.practicallaw.thomsonreuters.com/Document/I12c90f01290b11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id9336e57288d11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id9336e57288d11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 26 Mar 2026 00:00:00 CDTThe FCA has published its annual work programme for 2026/27, which sets out how it will continue to deliver its four strategic priorities for the year ahead.https://uk.practicallaw.thomsonreuters.com/Document/Id9336e57288d11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If35404bb28ef11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If35404bb28ef11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 26 Mar 2026 00:00:00 CDTThe Office of the Financial Regulators Complaints Commissioner has published its final report on the FCA's oversight of the British Steel Pension Scheme (BSPS). The FRCC has found that the FCA had failed to protect affected former members of the BSPS from foreseeable harm.https://uk.practicallaw.thomsonreuters.com/Document/If35404bb28ef11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9e2466ee214511f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9e2466ee214511f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 26 Mar 2026 00:00:00 CDTThe Pensions Ombudsman has given his determination in a complaint by Mr N against London Pension Fund Authority.https://uk.practicallaw.thomsonreuters.com/Document/I9e2466ee214511f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I31e63260278411f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I31e63260278411f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 25 Mar 2026 00:00:00 CDTThe FCA has published a consultation paper (CP26/10) on simplifying the rules relating to providing pensions and investment advice to consumers.https://uk.practicallaw.thomsonreuters.com/Document/I31e63260278411f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Idf7ad9c226ae11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Idf7ad9c226ae11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 25 Mar 2026 00:00:00 CDTOn 20 March 2026, the Pensions Regulator published updates setting out what master trusts should be aware of and consider in terms of regulatory capital reserving requirements, in line with government targets.https://uk.practicallaw.thomsonreuters.com/Document/Idf7ad9c226ae11f1a34ac71bb9879c27/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I04e18a8f276711f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I04e18a8f276711f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 24 Mar 2026 00:00:00 CDTOn 23 March 2026, the Pension Schemes Bill 2025 concluded its report stage in the House of Lords. A key government amendment imposing a duty on the Secretary of State for Work and Pensions to issue investment-related guidance to trust-based occupational pension schemes was defeated on a division of the House.https://uk.practicallaw.thomsonreuters.com/Document/I04e18a8f276711f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id9076ef926af11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id9076ef926af11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 24 Mar 2026 00:00:00 CDTOn 20 February 2026, the Upper Tribunal (Administrative Appeals Chamber) published its ruling in Pensions Regulator v Been London Design Ltd [2026] UKUT 88 (AAC).https://uk.practicallaw.thomsonreuters.com/Document/Id9076ef926af11f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia28d73fc23b011f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia28d73fc23b011f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 23 Mar 2026 00:00:00 CDTThe House of Lords agreed amendments to the Pension Schemes Bill 2025 during the first and second days of the report stage on 16 and 19 March 2026.https://uk.practicallaw.thomsonreuters.com/Document/Ia28d73fc23b011f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I13dad2f826c011f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I13dad2f826c011f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 23 Mar 2026 00:00:00 CDTOn 23 March 2026, the Finance Act 2026 was published, after receiving Royal Assent on 18 March 2026. The Act contains several provisions relevant to pension schemes.https://uk.practicallaw.thomsonreuters.com/Document/I13dad2f826c011f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia238a56b24a911f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia238a56b24a911f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 23 Mar 2026 00:00:00 CDTThe FCA has published information and examples to help firms make judgements when designing consumer segments for targeted support relating to retail investments.https://uk.practicallaw.thomsonreuters.com/Document/Ia238a56b24a911f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1175dcd3269711f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1175dcd3269711f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 23 Mar 2026 00:00:00 CDTThe Finance Act 2026 was published on 20 March 2026.https://uk.practicallaw.thomsonreuters.com/Document/I1175dcd3269711f1839deddf1c806e4b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I4792bf24162711f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I4792bf24162711f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 19 Mar 2026 00:00:00 CDTThe Pensions Ombudsman has given his determination in a complaint by Mr N against Hewlett Packard Enterprise UK Pension Trustee Ltd.https://uk.practicallaw.thomsonreuters.com/Document/I4792bf24162711f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I843fbdd122da11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I843fbdd122da11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 19 Mar 2026 00:00:00 CDTOn 17 March 2026, the Pensions Regulator published its annual review of the defined contribution (DC) landscape.https://uk.practicallaw.thomsonreuters.com/Document/I843fbdd122da11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic575e0cd22e011f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ic575e0cd22e011f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 19 Mar 2026 00:00:00 CDTOn 18 March 2026, the Pension Protection Fund (PPF) published its final levy rules for the 2026/27 financial year.https://uk.practicallaw.thomsonreuters.com/Document/Ic575e0cd22e011f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I470a6ec120cf11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I470a6ec120cf11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 19 Mar 2026 00:00:00 CDTThe Finance Bill 2026 had its second and third Lords readings on 17 March 2026 and received Royal Assent the following day.https://uk.practicallaw.thomsonreuters.com/Document/I470a6ec120cf11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I6f0292da1e6711f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I6f0292da1e6711f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 13 Mar 2026 00:00:00 CDTOn 12 March 2026 the House of Lords marshalled list of amendments for the Pension Schemes Bill 2025 was publishedhttps://uk.practicallaw.thomsonreuters.com/Document/I6f0292da1e6711f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia0540bc81d3c11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ia0540bc81d3c11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 12 Mar 2026 00:00:00 CDTOn 10 March 2026, the High Court gave its decision in McKavney v Serco Group plc [2026] EWHC 508 (Ch).https://uk.practicallaw.thomsonreuters.com/Document/Ia0540bc81d3c11f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1edf18931d3a11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1edf18931d3a11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 12 Mar 2026 00:00:00 CDTThe Finance Bill 2026 completed its Commons Report stage and had its third Commons reading on 11 March 2026. The Bill had its first Lords reading and a revised version of the Bill was published on 12 March 2026.https://uk.practicallaw.thomsonreuters.com/Document/I1edf18931d3a11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9da6fd3b0ae111f1b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I9da6fd3b0ae111f1b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 10 Mar 2026 00:00:00 CDTThe Pensions Ombudsman has given a determination in a complaint by Mr K against NHS West Yorkshire Integrated Care Board (formerly Wakefield CCG), about delays in processing a pension transfer from the Tyne and Wear Pension Fund (LGPS) to the NHS Pension Scheme (NHSPS).https://uk.practicallaw.thomsonreuters.com/Document/I9da6fd3b0ae111f1b4bafd5f4135974b/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I82d9862c1bc011f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I82d9862c1bc011f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 09 Mar 2026 00:00:00 CDTOn 9 March 2026, the DWP published Pension Schemes Bill: Scale and Consolidation. The paper details its policy principles in relation to the scale and measures for multi-employer DC schemes, which form part of the Pension Schemes Bill 2025.https://uk.practicallaw.thomsonreuters.com/Document/I82d9862c1bc011f19e89beb9184c64d5/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I97a118d319ef11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I97a118d319ef11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 09 Mar 2026 00:00:00 CDTSeveral amendments were made to the National Insurance Contributions (Employer Pensions Contributions) Bill during its Lords Report stage on 5 March 2026. A revised version of the Bill was published the same day.https://uk.practicallaw.thomsonreuters.com/Document/I97a118d319ef11f182b7cb1210d47fc6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29