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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…
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Briefing
Transitional provisions for aligning PIPs
When the concept of a Pension Input Period (PIP) was first introduced in April 2006 as part of the ‘A-Day’ pension taxation regime, it could be argued that HMRC mi…
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Blog
Tee! Hee! Hee! - considering a move from EET to TEE
Notable similarities between the Government’s ‘Green Paper’ on pensions tax relief reform and recent Briefing Notes from the Centre for Policy Studies, leads James …
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Briefing
Taxation of pension death benefits
The death benefits that can now be provided from SSASs and SIPPs are more tax-efficient and available to more classes of beneficiaries following the introduction of…