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Barnett Waddingham
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Comment & Insight

Blogs

Briefings

  • PerioDiC - the elements you need to know

    Stop Press! Chancellor Phillip Hammond announced that the MPAA would be reduced from £10,000 to £4,000. The Government has confirmed that it will push forward with the legislation.

  • Current tax position of FURBS

    As a result of tax advantage erosion, funds held within these types of trusts are now taxed in line with general trust rates.

  • Current Issues in Pensions Financial Reporting - 30 June 2017

    Our latest Current Issues in Pensions Financial Reporting newsletter details the key financial assumptions required for determining pension liabilities under the FRS102 (UK non-listed), IAS19 (EU listed) and ASC715 (US listed).

Barnett Waddingham news

Research

  • Big Schemes Survey 2017

    The largest occupational pension schemes are an integral part of the UK economy. These schemes invest substantial amounts of capital in the wider economy and are responsible for the retirement wellbeing of a large proportion of the population.

  • 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.

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.

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