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.
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.
Our Pension Administration Technical Help highlights pensions news and legislation that pays particular interest to what we do in Pension Administration.
‘Sole or joint?’ may sound like a classic ‘surf or turf’ choice in your favourite restaurant but the question can also be applied to the trusteeship of self-invested personal pensions (SIPP). Andy Leggett explains the significance in practical terms.
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).
In our PerioDiC newsletter, we summarise the trustee, company, and other elements to be aware of which help with running a defined contribution (DC) scheme.
The CMI Model is calibrated to data for the general population but is typically applied to pensioner or annuitant portfolios. These have different mortality rates and may experience quite different mortality improvements.
The Scotland Act 2012 gives the Scottish Parliament the power to set the Scottish rate of income tax. As a result, since 6 April 2016, Scottish taxpayers have been subject to lower rates of UK income tax.
Final reporting from the insurers for 2016 confirmed a flurry of activity in the last quarter of the year for the bulk annuity providers, with a significant amount of transactions completed. This resulted in total business with UK pension schemes of just over £10.2bn for 2016.
Our Higher Education (HE) experience stretches over 20 years and includes advice across a top- tier client list, spanning the UK. In this newsletter, we bring you the latest news on pensions and other business risks within the HE sector.