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April 2026

From April 2027, pension death benefits will fall into estates for inheritance tax, changing trustee, personal representative and beneficiary duties.

September 2022

Highlighting five significant legal and regulatory developments which may be relevant to your charity’s pension arrangements and future plans.

April 2022

Draft regulations issued by the Department for Work and Pensions still awaiting implementation date.

November 2021

From 30 November new Transfer Regulations will enable trustees to refuse a member’s transfer request where a pensions scam is suspected.

November 2021

The minimum age from which a member can access their pension is increasing from 55 to 57 from 6 April 2028.

September 2021

The provisions of the Pension Schemes Act 2021 creating new criminal offences and financial penalties come into force on 1 October 2021.

December 2020

GMP equalisation – our pensions team look at the outcome of third Lloyds case on transfers and consider some of the practical issues for trustees.

October 2020

Highlighting recent cases and guidance.

April 2020

The Pensions Regulator (TPR) has issued a series of guidance notes regarding the impact of the COVID-19 pandemic on UK pension schemes.

November 2017

The Pension Regulator sets out its revised description of a 'professional trustee.

July 2017

An exemption which allowed pension schemes to award smaller pensions to civil partners and same-sex spouses found to be incompatible with EU law.

June 2017

Data protection is changing significantly from 25 May 2018. We explore the changes to the law and suggest our 'Top 6 Actions for Pension Trustees'.

May 2017

DWP is consulting on draft amending regulations which would introduce a mechanism for deferring employer debts in multi-employer pension schemes.

April 2017

The Pensions Regulator consults on a definition of 'professional trustee' as we face an increasing drive towards '21st century trusteeship'.

April 2017

The Pensions Regulator is proposing clarity on its powers to impose financial penalties on trustees. The outcome may mean an increase in fines.

March 2017

The Supreme Court has ruled that an unmarried cohabiting partner should receive a survivor's pension under the Local Government Pension Scheme.

May 2016

Wrigleys is pleased to announce 3 promotions in its private client and charity property teams.

May 2015

Following the introduction of new pension flexibilities in 2015, this update considers the issues & priorities for defined benefit & hybrid schemes.

March 2015

Dementia Friends Champions Charlotte Buckley and Amy Slinn have held Friends' information sessions for 96 people at Wrigleys...and counting!

December 2014

Currently, many lump sum death benefits payments from a pension scheme will attract a tax rate of 55%. This will change from April 2015.

November 2014

As the budget changes trickle through parliament, it is worth another look at the changes plus a reminder of the consequences for DB schemes too.

March 2014

As an employer, compliance with the automatic enrolment duties can seem daunting. A comprehensive project plan is a must.

March 2014

By 2018 it is expected that 1.35 million employers will be complying with the requirements to provide a workplace pension scheme.

December 2013

This note highlights how The Marriage (Same Sex Couples) Act 2013 may affect occupational pension schemes and any actions which may need to be taken. The Act is expected to come into force in Summer 2014.

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30 Sep 2026
Chelsea Martin Headshot

Political Donations and Inheritance Tax: Lessons from Wood v HMRC

A recent inheritance tax case provides useful guidance on substantial donations and the normal expenditure out of income exemption.

29 Sep 2026
Roxana  Juverdeanu Headshot

National Minimum Wage: a timely reminder for employers to check their compliance

Lessons from B&Q’s recent underpayment of National Minimum Wage.

24 Sep 2026
Imogen Taylor Headshot

Pre-nups poised for a legal shake-up: could they soon be legally binding?

A fairer approach to financial arrangements after separation and better protections for cohabitants.