is the definitive guide to pensions law and practice in the UK. Outlining the main responsibilities of key personnel in the operation and governance of occupational pensions, it provides guidance through the complex web of pensions-related statutes, regulations, regulatory guidance and case law. The covers: - Changes to the lifetime allowance announced in the Spring Budget 2023 - The Pension Schemes Act 2021 (including new powers for the Pensions Regulator) - Updated chapters on winding-up and tax - New content on master trusts and de-risking This is an indispensable text for pensions lawyers and consultants, accountants, HR professionals and managers of pensions fund trusts. This title is included in Bloomsbury Professional's Pensions Law online service.