This page focuses on developments that will mainly affect and be of interest to corporate sponsors of pension schemes.

Pensions Hub

DB scheme funding: Regulator's new DB funding code of practice comes into force

DB scheme funding: Regulator's new DB funding code of practice comes into force

The DB Funding Code has been brought into force with effect from November 12, 2024. The Code brings together guidance on the pre-existing valuation and funding regime with guidance on the new longer-term funding and investment strategy regime.

United Kingdom | Publication | November 20, 2024
UK Pensions Briefing: Budget October 2024

UK Pensions Briefing: Budget October 2024

What’s changed? Inheritance Tax (IHT) payable on unused DC pots and lump sum death benefits from DB schemes. Gibraltar and EEA exemption removed from overseas transfer charge. Emplo...

United Kingdom | Publication | November 12, 2024
Pensions Minister sets out Government's objectives to boost UK investment and improve saver returns

Pensions Minister sets out Government's objectives to boost UK investment and improve saver returns

In a keynote speech at a recent pensions conference, Emma Reynolds set out two key objectives: to improve the level of pension fund investment in the UK economy and to improve savers’ returns.

United Kingdom | Publication | October 31, 2024
PLSA publishes guidance helping employers and trustees of defined contribution pension schemes on options for savers

PLSA publishes guidance helping employers and trustees of defined contribution pension schemes on options for savers

The Government’s announcement in July that it might introduce a new duty on pension scheme trustees to offer services and products to members on retirement as part of the new Pension Schemes Bill, brought concern to employees and trustees of defined contribution schemes.

United Kingdom | Publication | October 11, 2024
PPF consults on 2025/26 levy

PPF consults on 2025/26 levy

On September 12, 2024, the Pension Protection Fund published its 2025/26 levy consultation. The consultation runs until October 23, 2024.

United Kingdom | Publication | September 26, 2024
Pensions Regulator publishes new pensions dashboards compliance and enforcement policy

Pensions Regulator publishes new pensions dashboards compliance and enforcement policy

On September 4, 2024, the Regulator published the final version of its pensions dashboards compliance policy with a blog outlining its intentions in exercising its powers, titled "Act now on pensions dashboards so we don't have to".

United Kingdom | Publication | September 26, 2024
Update on the Virgin Media decision

Update on the Virgin Media decision

We reported in July 2024 that the Court of Appeal had upheld the High Court decision in the Virgin Media case. This means all amendments to contracted-out DB schemes between April 6, 1997, and April 5, 2013, do need written actuarial confirmation that the reference scheme test continues to be satisfied, as required by section 37 of the Pension Schemes Act 1993.

United Kingdom | Publication | September 26, 2024
PDP updates draft code of connection

PDP updates draft code of connection

The Pensions Dashboards Programme has published version 1.1 of its draft code of connection which sets out how pension providers and schemes are to connect to the dashboards ecosystem, and what they need to do to remain connected.

United Kingdom | Publication | September 09, 2024
Chancellor launches first phase of pensions review

Chancellor launches first phase of pensions review

On August 16, 2024, the Chancellor launched the UK pensions review promised in the Labour party’s election manifesto.

United Kingdom | Publication | August 28, 2024


Recent publications

Publication

Greece

The applicable legislation establishing a national screening mechanism for foreign direct investments (FDI) and implementing Regulation (EU) 2019/452 in Greece is Law 5202/2025, which was adopted on 22 May 2025 (Greek FDI Law).

Global | July 14, 2025

Antitrust and competition
modern-architecture-office-buildings-in-business-district

Publication

European Commission's recommendation on tax incentives to support the Clean Industrial Deal

In February 2025, the European Commission published its Clean Industrial Deal, a comprehensive action plan aimed at increasing both competitiveness and decarbonisation of the European Union.

Netherlands | July 14, 2025

Tax

Publication

Impact of PSR and other financial rules on ownership

An in-depth analysis of the Premier League’s PSR framework, its enforcement and its influence on club ownership, valuations and financial strategy.

Global | July 10, 2025

Sports law
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