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 […]
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 […]
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 […]
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 […]
Download PDF When a member of a registered pension scheme dies HM Revenue & Customs rules prescribe the ways in which it is possible to […]
Download PDF The information in this document is based on our interpretation of the relevant HM Revenue & Customs (HMRC) guidelines, which are subject to […]
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 […]
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 […]
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; […]
All you need to know about SIPPs, contribution limits, lifetime allowance and death benefits Download as PDF
Download PDF version The Annual Allowance The annual allowance for pension contributions was introduced on 6th April 2006, and was increased gradually from £215,000 up […]
Download as PDF Investment regulated pension schemes (such as SIPPs and SSASs) can purchase certain types of real estate, either from the scheme member or […]
Download PDF In addition to making a contribution to a pension scheme in cash, it is also possible to make a contribution in the form […]
Download PDF The bypass trust allows for members with a SSAS or SIPP (for which TM Trustees Ltd act as independent trustee) to nominate that […]
Download PDF Under most circumstances loans from registered pension schemes to the scheme member or any party connected to them (as defined under section 839 […]
