The pensions tax regime

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Practice notes
The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
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Produced in partnership with Paul Carney of Shoosmiths 19th May
Practice notes
Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
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19th May
Practice notes
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Enhanced protectionTHIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total amount of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
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19th May
Practice notes
The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 19th May
Practice notes
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
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Produced in partnership with Mark Ridler of Hill Dickinson 19th May
Practice notes
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
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Produced in partnership with Martin Scott of gunnercooke LLP 19th May
Practice notes
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...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 19th May
Practice notes
The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...
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19th May
Practice notes
How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 19th May
Practice notes
Serious ill-health lump sum paymentsWhen is a serious ill-health lump sum payable?Under the Finance Act 2004 (FA 2004), Sch 29, para 4, a scheme...
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19th May
Practice notes
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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19th May
Practice notes
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
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Produced in partnership with Peter White 19th May

Most recent The pensions tax regime content

Practice notes
Benefit crystallisation events (BCEs)STOP PRESS: On 11 March 2021 the Finance (No. 2) Bill was published, having received its first reading in...
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16th Jun
Practice notes
The lifetime allowanceSTOP PRESS: On 11 March 2021 the Finance (No. 2) Bill was published, having received its first reading in Parliament on 10 March...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th Jun
Practice notes
Tax treatment of pensions—an introductionSTOP PRESS: On 11 March 2021 the Finance (No. 2) Bill was published, having received its first reading in...
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Produced in partnership with Christopher Stiles of Gowling WLG 16th Jun
Q&As
Is relief from stamp duty land tax available to beneficiaries of a private pension scheme who buy a property from their own pension scheme?There is no...
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6th Jun
Q&As
In a settlement agreement, if an employee elects to divert a £20,000 payment in lieu of notice payment into a pension scheme, how does this affect the...
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6th Jun
Q&As
While drafting an employment contract for a director who has ‘maxed out’ his pension, is a firm still under an obligation to enrol him?You will find...
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5th Jun
Q&As
Parents can make contributions to a pension scheme for their children under the age of 18. Does the child and/or the parent have to be resident in the...
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5th Jun
Q&As
Are there any restrictions on, or tax consequences arising as a result of, UK pension scheme trustees (whether individual or corporate) being resident...
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Produced in partnership with Oliver Hilton of Radcliffe Chambers 5th Jun
Q&As
What is the amount of penalty for late payment of a scheme sanction charge assessment, with statutory authorities?Under section 239 of the Finance Act...
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5th Jun
Q&As
Can an individual who is a member of a UK registered pension scheme but who was not a UK tax resident for a year carry forward their unused annual...
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5th Jun
Q&As
Would a member of a DC occupational pension scheme, who has pre-A Day scheme-specific lump sum protection of more than 25%, lose that protection if...
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5th Jun
Practice notes
Primary protectionTHIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total amount of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
The Finance Act 2004, A-day and the pensions tax regimeThe pensions tax regime following A-day (6 April 2006)RegistrationThe current pensions tax...
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Produced in partnership with Mark Smith and Georgina Wardrop of Taylor Wessing LLP 5th Jun
Practice notes
The annual allowanceThe basic principle underpinning the pensions tax regime is that members of registered pension schemes enjoy:•various tax...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Member and employer pension contributions—tax reliefFORTHCOMING DEVELOPMENT: As promised in the Spring Budget 2020 (held on 11 March 2020), on 21 July...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Using Scheme Pays to pay the annual allowance chargeTHIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALESScheme Pays, introduced by...
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Produced in partnership with Herbert Smith Freehills and Naveed Soomro of Squire Patton Boggs 5th Jun
Practice notes
Unauthorised payments—tax charges and reporting requirementsThere are no limits on the benefits that may be provided by a registered pension scheme....
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Produced in partnership with Mark Smith and Georgina Wardrop of Taylor Wessing LLP and Martin Scott of gunnercooke LLP 5th Jun
Practice notes
EU withholding tax reclaims for UK-resident pension fundsThere is a common misconception that pension funds do not pay tax. In reality, for many...
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Produced in partnership with Katherine Worraker, Ian Ahkong and Annie Du of Deloitte LLP 5th Jun

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