| 1 | International pensions toolkit A toolkit to allow practitioners to access information on the pension arrangements existing in 36 jurisdictions and how these are affected by corporate transactions. | Practice note: overview | Maintained |
| 2 | Cross-border pension schemes This practice note looks at the regulatory framework that applies in the UK to pension schemes that operate cross-border. It explains when the cross-border regime applies, the difference between a seconded worker and a qualified person for these purposes and the obligations imposed on cross-border schemes. | Practice notes | Maintained |
| 3 | EU law and its interpretation in the UK An outline of the EU legislative process and its interpretation in the UK. | Practice notes | Maintained |
| 4 | Interpreting legislation under section 3 of the Human Rights ... This practice note explains the rule under section 3 of the Human Rights Act 1998 that, so far as possible, legislation must be read and given effect in a way compatible with the European Convention on Human Rights. The note explains: The scope of the rule and how it applies to various types of legislation. How the courts have approached its application. The limits of what kinds of interpretation are "possible" to achieve human rights compliance. | Practice notes | Maintained |
| 5 | Key topics citator A "reverse" citator setting out the main legislative provisions, regulatory materials, leading cases and determinations of the Pensions Ombudsman for some key topics in occupational pensions. Links are also included to the main PLC Pensions materials available for each topic. | Practice notes | Maintained |
| 6 | Pensions issues for internationally mobile employees This practice note considers the tax regime under the Finance Act 2004 for internationally mobile employees that have a pensions connection with the UK. The note looks at the positions of both UK-based employees who are members of foreign pension plans and non-UK employed members of UK registered pension schemes, as well as covering tax charges that arise on non-UK schemes, transfers to qualifying recognised overseas schemes (QROPS), and the taxable property provisions introduced by the Finance Act 2006. | Practice notes | Maintained |
| 7 | Pensions issues in European mergers and acquisitions This practice note examines pensions issues in European mergers and acquisitions, and focuses particularly on the United Kingdom, France, Germany, Italy, Belgium and Spain. | Practice notes | 06-Sep-2011 |
| 8 | Reform of the IORP Directive: an overview This practice note considers the European Commission's review of the IORP Directive (2003/41/EC) and the implications of the proposals for pension schemes, employers and investors. | Practice notes | Maintained |
| 9 | Remittance basis: what is a remittance? A practice note on the meaning of remittance following the changes introduced by the Finance Act 2008. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see 2013 Budget: key private client tax announcements. | Practice notes | Maintained |
| 10 | Solvency II: an overview This practice note provides a high-level overview of the regime under the Solvency II Directive (2009/138/EC) (also known as "Solvency 2"). It includes a timeline outlining the key steps in the ongoing EU work on the Solvency II project, as well as a glossary of the main technical terms relating to the Solvency II regime. The Directive fundamentally reforms capital requirements for insurers and reinsurers. It establishes a more sophisticated, risk-based set of capital requirements across the EU, together with a modernised supervisory system. It is designed to provide better and more uniform levels of consumer protection and promote competition in the insurance market. | Practice notes | Maintained |
| 11 | Statutory interpretation and the doctrine of precedent An outline of the English court system, the doctrine of precedent, and the rules of statutory interpretation. | Practice notes | Maintained |
| 12 | The EU and its legislative process This practice note links to an FSA paper, "A brief guide to the European Union and its Legislative processes", which provides an overview of the institutions and committees involved in, and the procedures used for, the enactment of European legislation. | Practice notes | 20-Jun-2011 |
| 13 | Treatment of pension rights on business transfers in the EEA ... A table summarising how most of the EEA member states treat occupational pension rights on the transfer of a business. | Practice notes | 18-Jun-2007 |