Executive Pensions Information Sheets and Newsletters

Executive Pensions - Key points of Annual Allowance and Lifetime Allowance changes
April 2012
This commentary highlights the key points of Annual Allowance and Lifetime Allowance changes. This is based on the current legislation as at 1 March 2012.

Fixed Protection November 2011
November 2011
This note summarises the change to the Lifetime Allowance, effective from 6 April 2012, and sets out the considerations and steps that could be taken in relation to registering for Fixed Protection.

Budget Summary for Executives
July 2010
Each Budget in the last few years has introduced changes affecting the pension planning for high earners and the latest Budget, by the new coalition Government, has been no different. For more informa...

Proposals for Restricting Pensions Tax Relief
May 2010
Impact on high earners in defined benefit arrangements In December 2009, the Government published a consultation on the implementation of its proposals to restrict pension tax relief for high earners ...

Finance Act 2009 - Pensions Aspects Update
August 2009
The Finance Act 2009, which received Royal Assent on 21 July, included some significant news for pensions savers, in particular those with income over £150,000 per year. Our latest information sheet l...

Budget 2009 - Pensions Aspects
June 2009
New rules set out in the Government’s Budget 2009 could lead to a significant rise in tax bills for high earners (with income over £100,000). Individuals with income over £100,000 pa will need to care...