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- Partial DB transfers - the best of both worlds? Could a partial transfer of DB rights be the perfect solution for those caught between needing some of the security of their DB promise, and the income flexibility and estate planning opportunities…
- Annual allowance The annual allowance is a limit on the amount that can be saved into a pension each tax year with tax breaks The standard annual allowance is currently £60,000 Individual, third-party,…
- Bringing pensions into the IHT net There had been plenty of speculation ahead of the budget that the chancellor might seek to bring pensions within the IHT net. It was therefore no great surprise when she announced that unused…
- Mini Budget 2022 - what it means for you and your clients In his Fiscal Statement, Kwasi Kwarteng introduced a number of tax cuts aimed at addressing the rising cost of living and delivering future growth. In his ‘plan for growth’ he carried…
- Power of attorney - doing the right thing A client's loss of mental capacity can have a devastating impact on the financial plans which have been put in place. A power of attorney can ensure that where those plans need to be adapted,…
- Trustee reporting requirements Trustees must register with HMRC if they have UK tax to pay Trust Registration Service (TRS) expanded to include express trusts with no UK tax liability Irish trust registration must…
- What does the ‘Staveley‘ case mean for pension transfers in ill-health? The Supreme Court ruling in the long running ‘Staveley‘ case has brought into question HMRC’s current approach when determining if IHT is due on a pension transfer made in ill-health. The…
- Uncrystallised funds pension lump sums (UFPLS) UFPLS is a way to take money purchase pension funds as a lump sum (or series of lump sums) Not all schemes will offer the UFPLS option Normally, 25% of the lump sum is tax free with the…
- Life after LTA begins to take shape The future of pension planning has become a little clearer with the publication of a policy paper on the abolition of the lifetime allowance (LTA) and draft rules for 2024/25 onwards. These…
- Investment bond gains and time spent abroad Time apportionment relief (TAR) can reduce a gain when the bond owner has been non-resident at some point during the investment period This reduction can be used for gains on all offshore…