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
In May we took the plunge and blogged about the forthcoming money laundering regulations (which seemed to have gone largely unnoticed until that
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.
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’).
The Lifetime Allowance will reduce from £1.8m to £1.5m from 6 April 2012.
HMRC has indicated that pension plan trustees can retrospectively change Pension Input Periods up until the point that the Finance Bill 2011 receives Royal Assent (which is currently expected sometime in July).