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Barnett Waddingham
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Briefings: FURBS

Taxation of pension death benefits

A detailed look at the rules regarding the taxation of pension death benefits with effect from 6 April 2015.

Can SIPPs and SSASs buy listed buildings?

Owning listed properties can come with additional complications. However, these are not insurmountable, even in a self-invested pension.

Advice on DB transfers under the spotlight

As the FCA announce a major policy statement on improving the quality of pension transfer advice, we take stock of the situation, look past incendiary headlines and find positive signs in an important area.

Options for drawing benefits from a self-invested pension

You spend a long time building up a pension fund that is big enough to support you throughout your years in retirement. The choices you make about how and when you draw benefits from your pension fund will determine how much value you get out of it.

Seven things all property owners need to know about EPCs

Legislation changed on 1 April to prevent properties with an EPC rating below level “E” from being let to new tenants, and to existing leases from April 2023. These changes open up a number of questions - we’ve highlighted seven things you need to know.

How long should I stay in drawdown?

Pension rules now allow individuals to remain in drawdown for life. However, as you get older, or if your circumstances change, it is important to look at whether drawdown is still right for you.

Current tax position of FURBS

As a result of tax advantage erosion, funds held within these types of trusts are now taxed in line with general trust rates.

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 the Taxation of Pensions Act 2014 and the Finance Act 2015. This summarises the changes.

Flexi-Access Drawdown

The Taxation of Pensions Act 2014 allows pension savers who have reached pension age to draw from their pension funds without limit from 6 April 2015. Our latest briefing note looks at income drawdown rules.

Uncrystallised funds pension lump sums

The Taxation of Pensions Act 2014 allows pension savers who have reached pension age to draw from their pension funds without limit from 6 April 2015. Our latest briefing note gives a detailed look at the new ‘cash withdrawal’ option.

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