This Practice Note focuses on the different forms of tax relief (whether income tax relief, national insurance contribution relief or corporate tax relief) available in respect of member and employer contributions paid to registered pension schemes. This Practice Note also looks at the different ways in which a member can claim income tax relief on member contributions and the tax treatment of employer contributions made on termination of the member’s employment. For information on the wider tax treatment of pensions, see Practice Note: Tax treatment of pensions—an introduction. Member contributions to registered pension schemes Section 188 income tax relief One of the principal attractions of registered pension schemes is the income tax relief available to members in respect of the contributions they (or a third party on their behalf) may pay to such schemes. This tax relief (which is provided for under section 188 of the Finance Act 2004 (FA 2004)) has the following characteristics: • conditions. It is only available if the following conditions are satisfied: ◦ the member in question is

Pensions analysis: The Pensions Ombudsman has partially upheld a complaint but dismissed another about a return of pension paid by mistake. Martin Scott of gunnercooke LLP looks at the decisions.

Pensions analysis: The Deputy Pensions Ombudsman has rejected a complaint about an incorrect benefit statement. Martin Scott of gunnercooke LLP looks at the decision.

Pensions analysis: The Deputy Pensions Ombudsman has rejected a complaint about entitlement to benefits. Martin Scott of gunnercooke LLP looks at the decision.

Pensions analysis: The Pensions Ombudsman has partly upheld a complaint about a return of pension paid by mistake. Martin Scott of gunnercooke LLP looks at the decision.

Pensions analysis: The Deputy Pensions Ombudsman has rejected a complaint about the return of pension contributions. Martin Scott of gunnercooke LLP looks at the decision

Pensions analysis: The Deputy Pensions Ombudsman has partly upheld a complaint about a misleading benefit statement. Martin Scott of gunnercooke LLP looks at the decision.

The agreement of the members of a company is required to make certain changes to a company, such as amending its constitution, name or share capital, or for the company to carry out certain actions, such as entering into a substantial property transaction with a director or making a political donation. In this way, the Companies Act 2006 (CA 2006) safeguards the interests of the members (the owners of the company) by ensuring that the directors (the management of the company) seek the members' authorisation before making such changes and actions. The members of a company will give their agreement or authorisation by passing what is known as a ‘member resolution', though more typically referred to as a ‘shareholder resolution’. This is because most companies are limited by shares, but because some are limited by guarantee the correct term that encompasses both types is ‘member’ (see Q&A: What is the difference between a member and a shareholder?). The statutory provisions regarding member resolutions are contained in CA 2006, Pt 13. There are two main types of resolution: 'ordinary'

For the purposes of the Insolvency Rules 1986, a person falling within the definition of liquidator in art 2(b) EC Regulation on Insolvency (ie any person or body whose function is to administer or liquidate assets of which the debtor has been divested or to supervise the administration of his affairs as listed in Annex C) in proceedings to which it applies in a member state other than the UK (see IR 1986, r 13.13(11)).

Pensions analysis: The Deputy Pensions Ombudsman has rejected a complaint about the pensionable treatment of unpaid leave. Martin Scott of gunnercooke LLP looks at the decision.

Pensions analysis: The Deputy Ombudsman has rejected a complaint about a deferred early retirement pension payable following redundancy. Martin Scott of gunnercooke LLP looks at the decision.

Pensions analysis: The Pensions Ombudsman has rejected a complaint about a pension transfer. Martin Scott of gunnercooke LLP looks at the decision.