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- Recycling tax-free cash or income Pre-planned recycling of tax-free cash can result in substantial tax penalties Limited recycling of tax-free cash may be possible without triggering a tax penalty Where there is no pre-planning,…
- IHT on lifetime transfers Lifetime transfers may be exempt from IHT, potentially exempt (PET) or chargeable (CLT) There are a number of IHT exemptions available to lifetime transfers including gifts of up to £3,000…
- 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…
- Third party pension contributions Third party pension contributions are normally made by individuals on behalf of family members Tax relief on the contributions are based on the recipient member, not the party making the…
- DC scheme death benefits Death benefits may be paid as a lump sum or as an income (normally via an annuity or beneficiary's drawdown) Death benefits where the scheme member dies before age 75 are tax-free However,…
- Change to top slicing offers more relief for some A defeat in a First Tier Tribunal case has prompted a change in HMRC approach to calculating the amount of top slicing relief available on investment bond gains. The change could see some…
- Auto-enrolment - who and when Employers are responsible for automatically enrolling eligible workforce into a qualifying pension scheme - without workers having to make active choices Eligibility is based on the…
- Tapered annual allowance - adjusted income and threshold income The £60,000 annual allowance for pension contributions could be reduced if both adjusted income and threshold income exceed certain income limits The measure for income includes worldwide…
- Power of attorney Powers of attorney allow someone to be appointed to make decisions on the donor’s behalf Certain powers of attorney allow someone to act after the donor has lost capacity If someone loses…
- Minimum pension age rise confirmed - what does this mean for advice? The Finance Bill has confirmed a rise in the minimum pension age to 57 from April 2028. It also sets out the conditions which may allow some pension savers to keep a minimum…