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- Consolidating pensions Pension consolidation simply means bringing together multiple pension schemes. Consolidation can give clients access to additional retirement and death benefit options which are not available…
- Individual protection There are two forms of individual protection - IP2014 and IP2016. These were introduced to provide protection against reductions in the lifetime allowance (LTA) and reduce exposure to LTA…
- Dealing with investments after the death of an investor Probate is typically required before assets can be dealt with Probate cannot be granted until any IHT has been paid The LPRs are responsible for paying any tax during the administration…
- Employer pension contributions There are no limits on employer pension contributions Contributions have to satisfy the 'wholly and exclusively' requirement to receive relief from corporation tax Employer pension contributions…
- Pension sharing on divorce Pension sharing splits pension rights between the divorcing parties, giving them each a pension in their own name and providing a clean break Most private pension rights can be shared, but…
- Tax on multiple bond gains All bond gains in the tax year are aggregated and taxed in accordance with the normal order of income rules There is a separate method for calculating top slicing relief where multiple gains…
- 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…
- Auto-enrolment - qualifying schemes and contribution levels Qualifying schemes must either provide minimum level of benefits (DB schemes) or receive minimum level of contributions (DC schemes) Hybrid schemes must meet the relevant minimum standard…
- Pensions and employment rights Employment law can impact on employee pension provision TUPE guarantees a minimum level of pension provision when employees are transferred to a new employer. The level of provision required…
- COVID-19: Government support and the impact on auto-enrolment and pension funding The Government has introduced several packages to help businesses through the current economic difficulties created by the coronavirus pandemic. Of particular interest to advisers are the…