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Briefing
Sole or Joint SIPP Trusteeship
‘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-investe…
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Briefing
Current Issues in Pensions Financial Reporting - 31 March 2017
Our March 2017 Current Issues in Pensions Financial Reporting newsletter details the key financial assumptions required for determining pension liabilities under th…
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Briefing
PerioDiC - April 2017
In this edition of our PerioDiC newsletter, we summarise the trustee, company, and other elements to be aware of which help with running a defined contribution (DC)…
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Briefing
Spotlight on Longevity: Mortality improvements – does one size fit all?
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 a…
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Briefing
Scottish rate of income tax and pension tax relief
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…
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Briefing
Buy-outs and buy-ins - Spring 2017
Final reporting from the insurers for 2016 confirmed a flurry of activity in the last quarter of the year, with a significant amount of transactions completed. This…
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Briefing
HEads up: news on pensions and other business risks within the Higher Education sector - 2017
In our 2017 newsletter, we bring you the latest news on pensions and other business risks within the HE sector.