Pensions in the UK: overview

An overview of the pensions system in the United Kingdom. The note summarises the different types of pension arrangements available in the UK and looks at the legal and regulatory framework, as well as the tax rules applying and the regime for contracting-out of the state second pension. Typical provisions seen in a pension scheme's governing deed are discussed, along with brief details of the pensions aspects of corporate transactions. Finally, the note comments on key legislative materials and reforms in the pipeline.


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