Who will inherit your pension?

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13 August 2015


Saunderson House200As we are often told, it is sensible to review Wills and estate planning on a regular basis.  What can sometimes be overlooked in this regard is pension funds.

This is particularly relevant today as the Taxation of Pensions Act 2014 introduced some subtle, but significant, changes to pension death benefits (effective from 6 April 2015 and unchanged in the Emergency Budget of 8 July 2015).

This note sets out the rules that now apply and the options available. Having considered these it may be appropriate to review nominations you have in place or make one, if you have not already.

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Algorithms and the law

Jeremy Barnett

Our aim is to start a discussion in the legal profession on the legal impact of algorithms on firms, software developers, insurers, and lawyers. In a longer paper, we consider whether algorithms should have a legal personality, an issue which will likely provoke an intense debate between those who believe in regulation and those who believe that ‘code is law’. In law, companies have the rights and obligations of a person. Algorithms are rapidly emerging as artificial persons: a legal entity that is not a human being but for certain purposes is legally considered to be a natural person. Intelligent algorithms will increasingly require formal training, testing, verification, certification, regulation, insurance, and status in law.

August 22nd, 2017