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Barnett Waddingham
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Briefings: Archive

Flexi-Access Drawdown

From 6 April 2015, the method of providing drawdown income for those not already in drawdown will be from a Flexi-Access Drawdown fund.This technical briefing details the rules regarding Flexi-Access Drawdown.

Uncrystallised Funds Pension Lump Sums

Uncrystallised Funds Pension Lump Sums (UFPLS) is a simpler way of drawing out all funds being accessed in one go. This technical briefing details the rules regarding UFPLS.

Pension scheme de-registration threat?

The Pension Schemes Act 2017 and The Finance Bill 2017 cover Master Trusts and the threat of De-Registration. Ian Ward explores.

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.

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.

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