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- IHT on death IHT is assessed on value of the deceased’s estate plus any lifetime gifts within seven years before death Gifts to UK long-term resident spouses or civil partners are exempt IHT is only…
- Residence There is a Statutory Residence Test to determine if someone is resident for UK purposes Residence will determine what UK tax is payable Domicile is no longer used for UK tax purposes Individuals…
- 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…
- 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…
- 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…
- 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…
- 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…