Taxation

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Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...
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19th May
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
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
Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
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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 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
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
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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
Pensions Ombudsman determination trackerThe entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of...
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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 Taxation content

Practice notes
Disguised remuneration and pensionsWhat is disguised remuneration?HMRC has, for many years, sought to ensure that the rewards gained from employment...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Registration of pension schemesBenefits of registrationRegistration provides advantageous tax reliefs and exemptions for a pension scheme and its...
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5th Jun
Practice notes
The tax treatment of additional voluntary contributionsTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESBackground: what are...
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Produced in partnership with Charles Russell Speechlys LLP 5th Jun
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 5th Jun
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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5th Jun
Practice notes
The Lifetime ISAFactors which led to the creation of the Lifetime ISASuccessive UK governments have long proclaimed the importance of encouraging...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Pensions tax regime—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Individual Protection 2016 (IP 2016)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Updating your rules to reflect A-day changes THIS PRACTICE NOTE APPLIES ONLY TO OCCUPATIONAL PENSION SCHEMESA-day—an overviewThe Finance Act 2004 (FA...
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Produced in partnership with Mark Smith and Ian Malone of Taylor Wessing 5th Jun
Practice notes
The Finance Act 2011 for pension lawyersThe Finance Act 2011 (FA 2011) received Royal Assent on 27 July 2011. FA 2011 enacted proposals (aimed at...
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Produced in partnership with Herbert Smith Freehills and Naveed Soomro of Squire Patton Boggs 5th Jun
Practice notes
Asset-backed contributions—tax treatmentContributed by Chris Coulston and Harry Stead, Deloitte LLPThe funding of defined benefit pension schemes and...
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5th Jun
Practice notes
Authorised and unauthorised paymentsAuthorised payments v unauthorised paymentsA pension scheme that has registered with HM Revenue & Customs (HMRC)...
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Produced in partnership with Mark Smith and Georgina Wardrop of Taylor Wessing LLP 5th Jun
Practice notes
The Pensions Advice AllowanceFORTHCOMING DEVELOPMENT: The Parliamentary Under Secretary of State for Pensions and Financial Inclusion, Guy Opperman,...
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5th Jun
Practice notes
Individual Protection 2014 (IP 2014)Through the Finance Act 2014, the government introduced two lifetime allowance protection regimes to accompany the...
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5th Jun
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 5th Jun
Practice notes
VAT and pension scheme costsTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note contains references to case law...
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Produced in partnership with Christopher Stiles of Gowling WLG 5th Jun
Practice notes
Tax treatment of pension overpaymentsPension schemes sometimes make payments to members that are not in accordance with scheme rules or that may...
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5th Jun
Practice notes
Lifetime allowance protections—quick guideThis Practice Note summarises the characteristics of the different forms of lifetime allowance (LTA)...
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Produced in partnership with Danny Tsang of Simmons & Simmons 5th Jun
Practice notes
Fixed protection 2016 (FP 2016)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Tax treatment of section 75 debtsTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESWhat is a section 75...
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Produced in partnership with Patrick Ford of Squire Patton Boggs 5th Jun

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