Pensions
Technical Guide the facts
- Annual allowance
- Tax-free cash and the 'lump sum allowance' (LSA)
- Lump sum and death benefit allowance (LSDBA)
- Pensions and IHT
- Scheme specific tax-free cash protection
- Recycling tax-free cash or income
- Lifetime allowance (for historic reference)
- Employer pension contributions
- Triviality and commuting small pensions for cash
- DC scheme death benefits
CII/PFS accredited CPD learning that helps take your business forward
- Understanding pensions and ill-health
- Understanding triviality and commuting small pensions for cash
- Understanding pension age
- Understanding annuities and scheme pensions
- Understanding tax-free cash and the LSA
- Understanding scheme-specific tax free cash
- Understanding UFPLS
- Understanding income drawdown
- Understanding pension transfers - DC to DC
- Understanding pension transfers - DB to DC
Practical Guide putting it into practice
- Pensions and emergency tax
- Tax planning with redundancy payments
- Tapered annual allowance - adjusted income and threshold income
- Using drawdown tax efficiently
- Scheme specific tax-free cash - the A-Day calculations
- Decision tree - who should consider applying for a TTFAC?
- Death benefit nominations
- How to maximise pension savings
- Case studies – transitional tax-free amount certificates (TTFACs)
- Salary sacrifice funding options
Thought Leadership our insights on current topics
- Gifts out of surplus income - 15 points to consider
- Pensions & IHT - the impact on nil rate band planning
- Have dividend and NI changes impacted how business owners extract profits?
- Transitional tax-free amount certificates (TTFACs) - who will and won’t need them
- Continuing the family relationship after death of a client
- Pensions and IHT - what it means for advice
- Pension simplification – 20 years on
- IHT on pensions - the payment options
- Is it time to bring QROPS back to the UK?
- A tax year end bonus for pensions