Pension liberation and fraud

Pension liberation and fraud guidance:

Pension liberation has existed as an issue for many years but has become more prevalent since 2011. Since that time a number of trustee appointments have been made by the...

Practice Note

This Practice Note provides an introduction to pension liberation, what it is, why it happens, its structures and characteristics, and considerations for the various...

Practice Note

There have been a number of reported decisions in the first-tier tax tribunal where HMRC has levied tax charges in relation to an arrangement suspected of facilitating...

Practice Note

Concept of pension liberation ‘Pension liberation’ is commonly used to describe the release of funds to an individual from his or her own HMRC registered pension scheme...

Practice Note

A number of complaints have been determined by the Pensions Ombudsman in relation to transfers of pension funds connected to pension liberation or pension scams. These...

Practice Note