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- Pension age The normal minimum age to take pension benefits is currently age 55, rising to 57 in 2028 Pre-6 April 2006 members of some occupational schemes may be able to access their pension from age…
- Autumn Budget 2024 – what it means for you and your clients Rachel Reeves' first Budget as Chancellor has had the rumour mill in overdrive as she strives to fill a blackhole in the public finances. The biggest single measure designed to address that…
- Change to top slicing offers more relief for some A defeat in a First Tier Tribunal case has prompted a change in HMRC approach to calculating the amount of top slicing relief available on investment bond gains. The change could see some…
- IHT on pensions - the payment options There is less than 18 months before the introduction of IHT on pensions. Estate planning for this dramatic change to clients' IHT liabilities is gathering pace. But it is also worth taking…
- Pensions and IHT Pension funds are typically free of IHT provided the scheme trustees/administrator has discretion over the payment of death benefits Beneficiary's drawdown allows inherited pension wealth…
- How would aligning CGT with income tax impact wrapper choice? Speculation that the Chancellor may align Capital Gains Tax (CGT) with income tax rates when she unveils her first Budget on 30 October has been rife. Following hot on the heels of cuts to…
- Keep it in the family and double your allowances The UK tax system is built upon independent taxation. Individuals are taxed on their own income and gains and have their own set of tax allowances. For families, this can lead to allowances…
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