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Barnett Waddingham
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Comment & Insight

Blogs

  • Take Action Now! Energy Performance Certificates legislation is changing

    It will soon be against the law to let out a property with an Energy Performance Asset Rating in the two lowest bands, F and G. James Jones-Tinsley discusses the changes that will start to take place on 1 April 2018 and the actions you need to take.

  • Pensions are left just hanging around

    When Theresa May called a snap General Election in April, few would have envisaged the outcome resulting in a hung parliament and no Conservative majority. So where does this leave Pensions? James Jones-TInsley explores...

  • Capital Adequacy: experiences from the front line

    Eight months on from the introduction of Capital Adequacy for SIPP providers, James Jones-Tinsley provides an overview of some of the practical challenges that both operators and clients have faced

Briefings

  • Property Purchase Guidance

    SSASs are able to purchase commercial property as well as commercial and agricultural land. This briefing note summarises the main issues which the trustees of a SSAS should consider when undertaking an investment in property.

  • Self-Invested Pensions Seminars - Technical Takeaway

    We discuss key points arising from our recent self-invested pensions seminars, including a resume of what has occurred in self-invested pensions and pension planning for those about to draw or who are already drawing benefits from their pension fund.

  • PATHways 75

    Our Pension Administration Technical Help highlights pensions news and legislation that pays particular interest to what we do in Pension Administration.

Barnett Waddingham news

Research

  • Accounting for pension costs by FTSE100 companies

    Our annual survey of FTSE100 pension disclosures shows deficit levels have not improved as anticipated. Despite significant contributions made by scheme sponsors and a decrease of £15bn in the deficit last year, the overall remained at around £20bn.

  • Scandinavian companies with UK DB schemes

    This survey looks at constituent companies of the Scandinavian OMX Share Index that have UK subsidiary companies that participate in DB pension schemes and covers 18 companies with an aggregate of around £5.9bn of UK pension liabilities between them.

  • Southern European companies with UK DB schemes

    This survey looks at constituent companies of the Spanish IBEX and Italian FTSE MIB share indices that have UK subsidiary companies with DB pension schemes and covers 13 Southern European companies with around £39bn of UK pension liabilities between them.

Case studies

  • Gold bullion: the only physical commodity allowed in a SIPP or SSAS

    The FCA has added physical gold Bullion to its list of ‘standard assets', and is the only physical commodity allowed in a SIPP or SSAS. This case study shows how an investor can end up with commodities other than gold Bullion in a self-invested pension.

  • By GAD! Drawdown yields to lower levels

    Without warning, new Government Actuary’s Department tables for capped drawdown suddenly appeared from HM Revenue & Customs (HMRC) on 18 January 2017. This case study reviews what impact changes to the GAD tables might have on 65 year old Donald.

  • Using a SSAS loan-back to assist a company’s expansion plans

    Employer loan-backs are the unique feature of a SSAS. As the following case study serves to illustrate, SSAS loan-backs continue to offer an alternative source of finance for businesses, and an attractive investment for the SSAS member trustees.

Media centre

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