Contributions

24 December 2024

ISAs and pensions compared
The benefits of the two key investment products - ISAs and pensions

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

07 October 2024

Salary sacrifice and pension contributions
The various points to be aware of in relation to salary sacrifice

26 September 2024

Basis period reform for the self-employed - a case study
How basis period reform affects unincorporated taxpayers, i.e self-employed sole traders and those trading in a partnership, and a pensions planning opportunity

18 September 2024

The IFS view on the adequacy of current pension contribution levels
The Institute for Fiscal Studies (IFS) report examining the adequacy of pension saving for current generations of private sector employees

11 September 2024

Retirement savings and the self-employed
The Institute for Fiscal Studies new paper examining retirement savings and the self-employed

26 July 2024

Maximising pension contributions - DC schemes - what you need to know
How tax relief is granted on member and employer pension contributions and how tax relief on contributions will be restricted by the annual allowance

25 July 2024

Third party pension contributions - what you need to know
The advantages of third party pension contributions, the limits that apply and how the tax relief works

15 July 2024

Unfunded Unapproved Retirement Benefit scheme promising pensions for certain employees - a recent tax case
An Upper Tribunal case in which tax relief was denied to an engineering business that wanted to offer a pension, but also wanted to retain its money within the firm as working capital. HMRC considered that these provisions were implemented to avoid tax and consequently disallowed the deductions

10 July 2024

Pension transfers by those in ill health and inheritance tax calculations
Pension transfers and ill health. Quantifying the transfer of value for IHT purposes for those who die within two years of the transfer. How life expectancy at the date of transfer considerably affects the calculation of the loss to the estate

02 July 2024

Pensions carry forward - a quick guide
The payment of pension contributions to maximise the current tax year�s annual allowance and to make full use of carry forward is an important consideration for higher and additional rate taxpayers

28 June 2024

Case study: alternative wrappers in retirement
Other ways to provide a regular payment stream in retirement as an alternative to the traditional pensions that lots of clients rely on when they retire and why bonds can be a useful part of your client�s portfolio in planning for retirement