We turn back the clock in our Summer Hot Topics in Pensions and take our readers on a journey through the decades, pausing to take in some historical
Do you remember school dinners of liver and cabbage, with tapioca (frogspawn) pudding? Let's not forget the daily third of a pint of milk, dished out
From April 2017 it will be possible for individuals to take regulated financial advice and to have up to £500
In response to a decision of the Court of Justice of the European Union, HM Revenue & Customs (HMRC) has changed its position regarding an employer's
HMRC has allowed employers to deduct VAT in relation to the general cost of an occupational pension plan on the basis that this is an overhead of the
The Court of Justice of the European Union recently issued a judgment which may catch the eye of many in the pensions and tax sectors, due to its
The High Court considered whether the pension plan trustees could use a discretion in the rules to switch to CPI for indexing deferred and pensioner benefits.
HMRC has recently taken an unexpected stance in relation to the extent to which fixed protection is compatible with ongoing life assurance cover.
DB plans that have not yet identified their “statutory employers” should consider this sooner rather than later it may not be straightforward where the plan has a complicated employer history.
In this Review we look at the information that now needs to be provided to members of registered pension plans who exceed the Annual Allowance, and the requirement for trustees to meet resulting tax charges from pension plan assets (known as ‘scheme pays’).