Understand and manage the intricacies of pension schemes specific to Scotland with our tailored guidance. Gain insights into distinct legislative frameworks, regulatory requirements, and unique industry practices. Equip yourself with the knowledge to effectively handle Scottish pension plans and ensure compliance with local pension regulations. Stay ahead with expert resources that focus on the nuances of pensions law in Scotland, empowering you to provide informed advice and solutions to your clients.
The Pensions Dashboards Programme (PDP) has provided a webinar update on progress towards delivering pensions dashboards and shared emerging findings...
HM Revenue & Customs (HMRC) has published Pension Schemes Newsletter 184, covering forthcoming changes to the normal minimum pension age,...
This week’s edition of Pensions weekly highlights includes a review of key news stories, as well as dates for your diary and trackers....
HMRC has published Technical Note 2 on the Inheritance Tax (IHT) treatment of pensions, providing further detail on reforms legislated in the Finance...
Self-invested personal pensions (SIPPs)When personal pensions were first introduced in April 1988, they could only be established by authorised...
Small self-administered schemes (SSASs)What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up...
Section 32 buy-out policiesWhat is a section 32 buy-out policy?A term which may be often heard within the pensions arena is that of the ‘section 32...
The pre A-day pensions tax regimeThe pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin termDefinitionMeaningActa iure imperiiLegal
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
0330 161 1234