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- Pension investment - property Registered pension schemes can (in theory at least) invest in property, including land, either in the UK or overseas Registered pension schemes do not pay tax on rental income and capital…
- Getting the most from pension savings Every year we hear pre-Budget rumours there could be fundamental changes to the tax incentives for pension saving, perhaps unsurprisingly given that the net cost to the Exchequer is around…
- Tapered annual allowance - decision tree Annual allowance tapering for high earners was introduced from tax year 2016/17. Where tapering applies, the annual allowance is reduced by £1 for every £2 of adjusted income between …
- Assessing workers for workplace pensions - decision tree Employers are responsible for auto-enrolling eligible workers into a qualifying pension scheme - without the workers having to make active choices Eligibility is based on the worker’s…
- Pension withdrawals and the emergency tax headache Being able to flexibly access pension savings is proving to be an incredibly valuable benefit in these challenging times. But what is also very challenging for advisers and their clients…
- Secure income - lifetime annuities and scheme pensions Annuities and scheme pensions provide a secure income Annuities are provided by money purchase schemes Scheme pensions are most commonly provided from defined benefit schemes Options…
- 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…
- Trustee investment Most modern trusts have wide investment powers allowing investment in a full range of tax wrappers Trustees have a duty of care and are generally be expected to take advice, consider…
- DB or DC? Achieving the right client outcome Demand for DB transfer advice is soaring on the back of high transfer values and pensions freedoms. Most will be best served by staying with DB, but there will be others who could achieve…
- How to take cash tax efficiently from an offshore bond There are two ways in which money can be withdrawn from an offshore bond Partial surrenders and full surrender of segments can give very different tax results Client circumstances,…