Cross-border: Pensions
This part of the topic index contains resources on pensions and retirement benefits outside the United Kingdom. Please select the resource that you require by clicking on the relevant tab below.
5
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | EU law and its interpretation in the UK An outline of the EU legislative process and its interpretation in the UK. | Practice notes | Maintained |
| 2 | Interpreting legislation under section 3 of the Human Rights ... This practice note explains the rule under section 3 of the Human Rights Act 1998 that, so far as possible, legislation must be read and given effect in a way compatible with the European Convention on Human Rights. The note explains: The scope of the rule and how it applies to various types of legislation. How the courts have approached its application. The limits of what kinds of interpretation are "possible" to achieve human rights compliance. | Practice notes | Maintained |
| 3 | Key topics citator A "reverse" citator setting out the main legislative provisions, regulatory materials, leading cases and determinations of the Pensions Ombudsman for some key topics in occupational pensions. Links are also included to the main PLC Pensions materials available for each topic. | Practice notes | Maintained |
| 4 | Pensions issues for internationally mobile employees This practice note considers the tax regime under the Finance Act 2004 for internationally mobile employees that have a pensions connection with the UK. The note looks at the positions of both UK-based employees who are members of foreign pension plans and non-UK employed members of UK registered pension schemes, as well as covering tax charges that arise on non-UK schemes, transfers to qualifying recognised overseas schemes (QROPS), and the taxable property provisions introduced by the Finance Act 2006. | Practice notes | Maintained |
| 5 | Statutory interpretation and the doctrine of precedent An outline of the English court system, the doctrine of precedent, and the rules of statutory interpretation. | Practice notes | Maintained |