Knowledge & Technical

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 […]

FOCUS 88 – New SSAS registration rules

31 Oct 2013

In a bid to stop pensions liberation, HMRC has tightened its scheme registrationprocess, resulting in SSAS providers having to apply for registration rather than it […]

Annual allowance and carry forward guide

1 Jun 2013

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 […]

Property purchase guide

5 Apr 2013

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 […]

In specie contributions guide

5 Apr 2013

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 […]

Bypass trusts

5 Apr 2013

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 […]

SSAS Loanbacks

1 Apr 2013

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 […]