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Pensions

A collection of resources on pensions to support your clients.

In this section

Features and articles

In-specie pension contributions

Ross Welland examines the 2020 Upper Tribunal case of HMRC v Sippchoice concerning in-specie pension contributions. He covers the facts, the case itself and the implications of the tribunal’s decision.

Webinars

Pensions deconstructed defined benefits transfers

The ‘Pensions Freedoms’ changes introduced in 2015 and the substantial value held in defined benefit pensions (DB) schemes has led to more people seeking advice on whether they should transfer their DB pension pots to a defined contribution (DC) arrangement. For most people this is a complex and significant decision that presents a number of risks and challenges. The Financial Conduct Authority (FCA) has also expressed concern that many financial advisers are not doing this well.

Retirement Planning: Navigating the Annual and Lifetime Allowances

Changes to pension legislation, the constraints of both Annual and Lifetime Allowances as well as rising inflation and longevity are make saving for retirement increasingly difficult. In this webinar, we explain how prudent planning can help.

Helpsheets and support

Ineligible companies and groups

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help members understand when a company or a group is ineligible for the small companies regime. The helpsheet identifies the legislative requirements of the Companies Act 2006, highlights key definitions and offers practical examples to help understand the interpretation of the requirements.

Taxation of small businesses, 2018/19

A one-volume guide to direct taxation of a small business.

Good retirement guide 2018: Everything you need to know about health, property, investment, leisure, work, pensions and tax

Practical guidance on multiple aspects of personal retirement planning in the UK.

Daily Telegraph tax guide 2018, The: Understanding the tax system, completing your tax return and planning how to become more tax efficient

Guide to completing a Self-Assessment tax return for 2017/18, with advice and worked examples covering key aspects of personal taxation in the UK