15 October 2021
Claire Trott, Financial Planning Week tip: Maximising pensions tax reliefs using carry forward
With the deadline for the Mandatory Pension Savings Statements being this October now the time to start to consider the any available unused annual allowances

06 October 2021
Pension Schemes Newsletter 133 - September 2021
HMRC has published the July edition of the Pension Schemes Newsletter

13 September 2021
The McCloud judgement and Public Sector pensions - correcting the £17 billion mistake
An update on the public sector pension schemes age discrimination rectification

02 September 2021
Pension Schemes Newsletter 132 - August 2021
HMRC have published the July edition of the Pension Schemes Newsletter

02 August 2021
Pension Schemes Newsletter 131 - July 2021
HMRC have published the July edition of the Pension Schemes Newsletter

23 July 2021
Annual Allowance charge Scheme Pays: deadlines for 'Scheme Pays'
The deadline requirements of the annual allowance charge ‘Scheme Pays’ conditions that apply to all schemes

22 July 2021
The tapered annual allowance
A detailed look at the tapered annual allowance

21 July 2021
Annual Allowance charge Scheme Pays: adjustment to member's benefits after 'Scheme Pays'
The main requirements of the annual allowance charge ‘Scheme Pays’ conditions that apply to all schemes

16 July 2021
Carry forward
How to calculate carry forward utilising unused annual allowance

16 July 2021
The money purchase annual allowance (MPAA)
A detailed look at the MPAA

15 July 2021
Assessing the Annual Allowance
How to calculate the annual allowance for DC and DB schemes, including a summary of the exemptions from the annual allowance

14 July 2021
Annual Allowance charge Scheme Pays: settling the liability under 'Scheme Pays'
The way in which the scheme administrator settles the annual allowance charge liability under ‘Scheme Pays’

14 July 2021
Annual Allowance charge Scheme Pays: member notice requirements for 'Scheme Pays'
The member notice requirements of the annual allowance charge ‘Scheme Pays’ that apply to all schemes

13 July 2021
Scheme Pays - overview
The main requirements of the annual allowance charge ‘Scheme Pays’ conditions that apply to all schemes

13 July 2021
Taxation of the Annual Allowance
How the Annual Allowance charge works

12 July 2021
Pension input periods
A detailed look at pension input periods, including transitional arrangements in 2015/16

08 July 2021
HMRC loses HICBC case
An Upper Tier Tribunal has rejected an HMRC appeal on the use of a discovery assessment to collect the High Income Child Benefit Charge

28 June 2021
Pension Schemes Newsletter 130 - June 2021
HMRC have published the June edition of the Pension Schemes Newsletter

23 June 2021
Relevant life policy benefits - a quick summary
A summary of the benefits of relevant life policies and their suitability

12 May 2021
Taxation of Relevant Life Policies
Taxation of Relevant Life Policies (RLPs) and RLP trusts in detail

04 May 2021
Pension Schemes Newsletter 129 - April 2021
HMRC have published the April edition of the Pension Schemes Newsletter