Knowledge & Technical

Abolishment of the lifetime allowance – What is changing from 6 April 2024?

8 Apr 2024

The information on this page is suitable for clients and advisers. For any clients accessing this information, we strongly suggest that you seek financial advice […]

LTA abolishment – an update from HMRC

5 Apr 2024

The lifetime allowance is being abolished from 6 April, however as you may be aware, there have been some challenges faced by platforms, advisers and […]

Tax Year End Contribution Guidance – 2023

3 Mar 2023

Tax Year End Contributions 2023 – Download PDF New Business Guidance Notes – Tax Year End – 2023 This document is for use by professional […]

Talbot and Muir SIPP and SSAS Comparison Table

30 Dec 2020

Download SIPP and SSAS Comparison Table PDF The  SIPP and SSAS Comparison table provides a comparison of the features of the Talbot & Muir SIPP […]

SIPP property purchase case study

10 Jan 2020

Overview The below guide offers an example and some guidance as to the benefits of purchasing a commercial property via a pension scheme, and further […]

Pension provision for members in Ill Health

7 Nov 2018

Pension provision for members in Ill Health Should a pension scheme member become permanently unable to carry out their current occupation they may be entitled […]

SIPP and SSAS death benefits

1 Oct 2018

Download PDF Overview When a pension scheme member dies, HMRC guidance explains how the remaining pension benefits can be paid out. Here we focus on […]

Guidance on Legal Entity Identifiers (LEI)

22 Aug 2017

Download PDF The purpose of this guidance is to help you determine whether new rules relating to legal entities and legal entity identifiers are relevant […]

Syndicated property purchase guide

6 Jul 2017

Download PDF SIPPs and other registered pension schemes can purchase certain types of real estate, either from the scheme member or their employer, or from […]

Guide to Death Benefits

19 Sep 2016

Download PDF When a member of a registered pension scheme dies HM Revenue & Customs rules prescribe the ways in which it is possible to […]

Stamp duty land tax – Budget 2016 changes

23 Mar 2016

Although the changes in the Budget with regards to pensions were fairly light touch, the changes to stamp duty land tax will have more of […]

Reduction in lifetime allowance – client guide

23 Feb 2016

Download PDF The information in this document is based on our interpretation of the relevant HM Revenue & Customs (HMRC) guidelines, which are subject to […]

What is a SSAS?

20 Oct 2015

Download PDF A small self administered scheme (SSAS) is a pension set up by an employer for a small number of employees, up to 11 […]

Retirement Benefit Options Guide

2 Apr 2015

Download PDF From 6th April 2015 the Finance Act 2014 brings into force sweeping changes to pension retirement options and death benefits for those in […]

End of tax year update

26 Mar 2015

The end of another tax year looms and there are many issues for advisers and clients to think about with all the Pension Reforms about […]

Focus 99 – Update to all clients

25 Feb 2015

With the end of the tax year fast approaching we will be issuing all clients an update on the changes due to come into force […]

Focus 98 – A year of change, 2014 round up

18 Dec 2014

Given the radical nature of the proposed changes in pension legislation proposed in 2014, we thought a round up would be helpful. March saw the […]

Focus 97 – Changes to the 55% Pension Lump Sum Death Tax

29 Sep 2014

At the conservative party conference George Osborne announced the changes to the lump sum death benefits tax charges. The changes were announced in advance of […]

Focus 96 – Fit and proper persons guidance

5 Sep 2014

On 1 September new guidance was issued regarding those acting as pension scheme administrators. This applies to all pension schemes but is likely to have […]

The role of Pension Scheme Adminstrator

1 Sep 2014

Download PDF The Finance Act 2004 requires every pension scheme to have a scheme administrator. The scheme administrator must: Be appointed under the scheme rules; […]

Focus 95 – Taxation of Pensions Bill issued

12 Aug 2014

Following the 2014 Budget announcements and confirmation in the Queens Speech of the proposed changes, the draft legislation and guidance notes were issued on 6th […]

Budget 2014 – consultation response issued by Government

21 Jul 2014

Today the Government issued their response to the consultation on the Freedom of choice in pensions. There were a number of outcomes, which will be […]

Focus 94 – Individual protection and block transfer update

16 Jul 2014

Relaxation of block transfer rules Since 2006, there has been a significant number of people with protected tax free cash who have been trapped in […]

FCA issues SIPP transfer alert

16 Jul 2014

On 28 April the FCA issued a statement where they state they are alerting firms to their requirements when they give advice on self-invested personal […]

Budget 2014 – HMRC issue further guidance

16 Apr 2014

On 9th April, HMRC issued some guidance on the changes that are to be made to the Finance Bill in order to avoid penalising those […]