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 […]

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 […]

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 […]

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 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 […]

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 […]

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 […]