United Kingdom: Employee Benefits & Compensation

We have published a guide to the "landmark" Pension Schemes Act, including expected implementation dates and links to relevant sections.

It's not often – thankfully – that we cover three new Acts of Parliament in a single Planner. But such is the case here. The Government has legislated for two major changes to pensions tax, covering death benefits (from April 2027) and salary sacrifice (April 2029).

International students graduating in the UK face important decisions about their future immigration status.

From October 2026, trade unions will gain a powerful new tool: statutory equality representatives with paid time off and access to employer facilities. Employers that recognise unions (or may do so in future)...

The FCA has issued a final notice to Sapia Partners LLP for failing to adequately protect client money of an appointed representative.

The Finance Act 2026 introduces fundamental changes to how inheritance tax applies to pension death benefits from April 2027, shifting most lump sum payments into deceased members' estates while creating new reporting obligations for personal representatives and scheme trustees. Understanding these changes is critical for pension trustees who must now prepare their administration processes, governance frameworks, and member communications to comply with the new regime.

Where certain alterations were to be made to the rules of occupational pension schemes that were contracted out between April 1997 and April 2016...

When dealing with finances as part of divorce, there is an obligation on all parties to provide full and frank disclosure of their resources. Without this the court is unable to discharge its duty...

Regulations have been made under the Employment Rights Act 2025 and the Police and Criminal Evidence Act 1984 to ensure labour market enforcement and licensing functions can be carried out from 7 April 2026...