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Case Study
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…
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Blog
Employer contributions: 'wholly and exclusively'
In his latest blog James Jones-Tinsley examines HMRC’s revised guidance surrounding employer contributions to registered pension schemes (including SIPPs and SSASs)…
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Blog
Pension Saving Statement: everything you need to know
In this blog we explain why you have might have received a Pension Savings Statement from us, in our capacity as the Scheme Administrator of your SIPP or SSAS, what…
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Case Study
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 f…
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Blog
Court of Appeal judgment: pensions are protected in bankruptcy
A recent Court of Appeal judgment has brought much-needed clarity to the area of pensions and bankruptcy, by upholding a High Court ruling on a case that contradict…
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Blog
HMRC launch their lifetime allowance online service
At the end of July 2016, HMRC’s Lifetime Allowance Online Service went live on the GOV.UK website. SIPP and SSAS members should now use this service to apply for In…
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Blog
At ease! Useful changes to auto-enrolment for SIPP and SSAS members
The DWP consulted on technical measures earlier this year to further simplify the AE process. This blog looks at one of these, which is good news for employers whos…
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Briefing
Fixed Protection 2016 and Individual Protection 2016
On 6 April 2016 legislation was introduced to reduce the Lifetime Allowance (LTA) to £1 million. This note sets out who can apply for FP2016 and IP2016, how the new…
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Blog
Has Osborne given saving a new LISA life?
One of the Chancellor’s ‘rabbits from his hat’ in this year’s Budget was the Lifetime ISA. Will it serve to “strengthen the incentive to save” amongst the young, a…
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Blog
Motorbike and leathers
Certain lump sum death benefits will be taxed at an individual’s marginal rate of income tax from 6 April 2016 but the 45% charge will continue to apply where the r…