Lump Sum Allowance from 6 April 2024

11 December 2024

Standard lump sum allowance, lump sum and death benefit allowance and annual allowance
The amounts of lump sum allowance, lump sum and death benefit allowance and annual allowance set out by the Treasury

09 December 2024

Abolition of the lifetime allowance - everything now in order?
The revised legislation and guidance addressing the issues relating to the abolition of the lifetime allowance

06 December 2024

HMRC Pension Scheme Newsletter 165 - December 2024
HMRC’s December 2024 edition of the pension scheme newsletter

28 October 2024

HMRC Pension Scheme Newsletter 163 - October 2024
HMRC’s October 2024 edition of the pension scheme newsletter

23 October 2024

Inheritance tax planning and pension flexibility
The taxation of money purchase death benefits, who can receive death benefits, inheritance tax and the interaction with By-Pass Trusts

22 October 2024

Pension death benefits
What benefits can be paid on death before and after benefits have been crystallised, based on rules currently in force

19 September 2024

HMRC Pension Scheme Newsletter 162 - September 2024
HMRC’s September 2024 edition of the pension scheme newsletter

23 August 2024

Pension death benefits - what you need to know
The taxation of pension death benefits

09 August 2024

HMRC Pension Scheme Newsletter 161 - August 2024
HMRC’s August 2024 edition of the pension scheme newsletter