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

Pensions Hub

Budget announced for November 26, 2025

Budget announced for November 26, 2025

The 2025 Budget date has been announced: Wednesday November 26. As pensions seem to be considered low-hanging fruit for the Treasury, there are some changes that could be on the cards.

United Kingdom | Publication | September 15, 2025
Multiple amendments published to Pension Schemes Bill

Multiple amendments published to Pension Schemes Bill

On September 1, 2025, a lengthy paper was published detailing over 200 proposed amendments to the Pension Schemes Bill. The changes are currently being considered at the committee stage where the line by line reading of the Bill began the following day and is due to conclude on October 23, 2025.

United Kingdom | Publication | September 15, 2025
UK Pensions Briefing | Pension Schemes Bill amendments include mitigation provisions for Virgin Media issues

UK Pensions Briefing | Pension Schemes Bill amendments include mitigation provisions for Virgin Media issues

The Government has tabled several amendments to the Pension Schemes Bill, including changes which aim to address issues raised by the 2024 Court of Appeal decision in the Virgin Media case. The proposals are due to be discussed during the Committee Stage of the Bill’s process through Parliament, which ends on October 23, 2025.

United Kingdom | Publication | September 11, 2025
Pension Protection Fund puts levy invoicing on hold

Pension Protection Fund puts levy invoicing on hold

The PPF has announced that it is putting its 2025/26 levy invoicing on hold and expects to provide a further update in the Autumn.

United Kingdom | Publication | August 18, 2025
Companies House announces identity verification implementation date

Companies House announces identity verification implementation date

Companies House announced, that mandatory identification requirements will apply from November 18, 2025, for directors and persons with significant control (PSCs).

United Kingdom | Publication | August 18, 2025
Pensions Regulator publishes dashboards readiness survey and connected blog

Pensions Regulator publishes dashboards readiness survey and connected blog

The Regulator has published a report which summarises the results from its Dashboards Readiness Tracker looking at schemes’ preparations for dashboard connection. A related blog urges schemes not to miss their dashboard connection date over a “data debt”.

United Kingdom | Publication | August 18, 2025
Upper Tribunal upholds contribution notice and increases sum due from director

Upper Tribunal upholds contribution notice and increases sum due from director

The Upper Tribunal has upheld a contribution notice from the Pensions Regulator issued to a director of a sole sponsoring employer of the company pension scheme.

United Kingdom | Publication | August 18, 2025
HMRC revises policy on VAT on DB investment management costs

HMRC revises policy on VAT on DB investment management costs

On June 18, 2025, HMRC published a brief confirming that employers can claim all the input VAT incurred on costs relating to the management of assets held in occupational pension funds (investment costs).

United Kingdom | Publication | July 14, 2025
Pensions UK calls on government to abolish PPF administration levy

Pensions UK calls on government to abolish PPF administration levy

Pensions UK (formerly the PLSA) has called on the Government to abolish the PPF administration levy, in a press release on July 3, 2025.

United Kingdom | Publication | July 14, 2025


Recent publications

Publication

Digital assets and applicable law: in defence of the lex situs

The lex situs is the shorthand Latin tag for the law of the place where an asset is situated.

EMEA | January 07, 2026

Powerlines

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Vietnam’s shift to capacity and energy pricing: What the two component tariff means

The two-component tariff has been mandated in Vietnam pursuant to Article 50 of the amended Electricity Law 2024 and Government Decree 146/2025/ NĐ-CP.

Vietnam | January 02, 2026

Energy, infrastructure and resources

Publication

European Parliament votes to adopt Omnibus proposal amending CSRD and CS3D

On 13 November 2025, the European Parliament adopted (subject to certain amendments) the substantive Omnibus Directive which was proposed by the European Commission on 26 February 2025 (see our previous briefing here). On 16 December 2025, the European Parliament adopted further proposed amendments.

Global | December 17, 2025

Environmental, social and governance (ESG)
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