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- Loan trusts The amount of the outstanding loan remains within the settlor's estate for IHT Any growth, over and above the outstanding loan, is immediately outside the settlor’s estate The loan is…
- Taxation of corporate investments Companies are subject to corporation tax on income and gains from their investments Corporate investing can impact business property relief (IHT) and entrepreneurs’ relief (also known…
- Salary sacrifice and pensions Employee gives up pay under a contractual agreement in exchange for an employer pension contribution This can produce National Insurance (NI) savings for both the employee and employer NI…
- Guaranteed minimum pension (GMP) Provides a minimum level of benefit for individuals who contracted-out of the State Earnings Related Pension Scheme (SERPS) via a salary related scheme between April 1978 and 1997 GMP benefits…
- Pension investment - shares Registered pension schemes can (in theory at least) invest in listed or unlisted shares, either in the UK or overseas Shares owned by registered pension schemes are free from income tax…
- Pension investment options and restrictions – connected parties, employer-related investments and taxable property In theory registered pension schemes can invest in almost any kind of asset, but pension scheme trustees and providers may limit investment options available Holding investments in a registered…
- How to maximise pension savings Tax relief on personal contributions is limited to the higher of £3,600 or 100% of relevant UK earnings When planning to make large personal contributions, spreading them across tax years…
- IHT exemptions & reliefs Regular gifts of surplus income can be immediately free of IHT Gifts between spouses will normally be exempt There is a limited spousal exemption for gifts to a spouse who has been resident…
- Primary protection Introduced in 2006 to give some protection against lifetime allowance (LTA) tax charges to those with pension benefits over £1.5M on 5 April 2006. These charges no longer apply. Individuals…
- New State Pension Applies to individuals reaching State Pension age on or after 6 April 2016 A minimum of 10 ‘qualifying years’ of NICs or NI credits are needed to be eligible for any New State Pension For…