Navigate the complex landscape of pensions taxation with expert guidance tailored for legal professionals. Equip yourself with comprehensive insights on tax implications, compliance requirements, and strategic planning to seamlessly integrate into your practice. Stay ahead with the latest updates and ensure optimal outcomes for your clients.
DWP to evaluate pension scheme climate disclosure regime as part of government’s modernisation of climate disclosure and transition planning in UK financial markets
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...
Benefit crystallisation events (BCEs)FORTHCOMING DEVELOPMENT: Further to the Spring Budget of 15 March 2023, the Finance (No.2) Act 2023 removed the lifetime allowance charge with effect from 6 April 2023, pending the abolition of the lifetime allowance regime through the Finance Bill 2024 with
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
0330 161 1234