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Barnett Waddingham
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Briefings: May 2014 Archive

News on Pensions May 2014

This month's News on Pensions includes: News from the courts, CPS proposal to end tax relief, 2014 Budget update and PPF news.

Pensions liability management

Liability management exercises offer scheme members the opportunity to modify or transfer their scheme benefits to better suit their needs, whilst also benefiting the sponsoring employer in terms of reducing the size of liabilities and risk exposure.

SSAS Investments

Under the pension taxation legislation, all investments are permitted in a Small Self Administered Scheme (SSAS) but there will be taxation consequences of investing in certain investments or if certain limits are breached.

PATHways 40

The latest edition includes HMRC's Newsletter 62, the Pensions Act 2014, error measurement and trustee due diligence.

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