Knowledge & Technical

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 […]

Guide to SIPPs

7 Apr 2014

All you need to know about SIPPs, contribution limits, lifetime allowance and death benefits Download as PDF

Budget 2014 – Getting Flexible

25 Mar 2014

One of the first changes to take effect from the 2014 Budget will be the reduction in the minimum income requirement (MIR) for flexible drawdown. […]

Focus 93 – Pension reforms announced in Budget 2014

19 Mar 2014

Today’s Budget saw major announcements of changes to the way people can take defined contribution benefits at retirement. From 27th March 2014 Flexible drawdown minimum […]

Focus 92 – Death benefits and illiquid assets

28 Feb 2014

One of the concerns many people have when investing in illiquid assets such as commercial property is what would happen if the client were to […]

Focus 91 – New year, new planning opportunities

15 Jan 2014

With the start of 2014 under our belts the next focus point is really the end of the tax year. Yes it is nearly 3 […]

Focus 90 – Individual Protection and Pension Debits

21 Dec 2013

In June 2013 a consultation document was issued by HM Revenue & Customs regarding the implementation of Individual Protection 2014 (IP14) in association with the […]

FOCUS 89 – Bypass trust update

28 Nov 2013

Earlier this year, HMRC issued a consultative document, with a view to “simplifying” the way in which Inheritance Tax is calculated. If the changes were […]