A collection of resources on pensions to support your clients.
HMRC has published additional guidance for pension scheme administrators on a range of issues, including the abolition of the lifetime allowance.
Our chart this week looks at how liabilities in the UK’s public balance sheet have risen significantly over the five years to March 2022.
Patricia Mock and Sally Campbell, co-authors with Bill Dodwell of a recent Tax Law Review Committee discussion paper, consider a range of principles to help inform future tax policy.
HMRC has published guidance on applying for a grant on credit and on recent updates to tax rules and processes relevant to trusts and estates.
Slides accompanying the Tax Faculty Payroll and Rewards webinar, broadcast on 10 April 2024.
An ICAEW Personal Financial Planning Community webinar on planning for your pension.
A close look at the impact of legislative updates, the tax efficiency of pensions, the impact of pensions on other benefits and more.
This guide looks at reporting requirements relating to the disclosure of key judgements made by management in the process of applying accounting policies, and of assumptions and other sources of estimation uncertainty underlying amounts within financial statements. The guide is aimed at preparers of accounts under IFRS Accounting Standards and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.
This guide focuses on areas of heightened relevance for the current reporting season, highlighting new reporting requirements and the reporting impact of significant macroeconomic and geopolitical developments.
FAQ about a client wishing to benefit from increased pension savings limits announced in the 2023 Spring Budget.
FAQ on whether a property investment company can receive tax relief on their employer contributions to a registered pension scheme on the same basis as all their other business expenditure.
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
Tax rates and tables updated to reflect measures announced in the Autumn Statement on 22 November 2023 and changes proposed in the Autumn Finance Bill 2023 (formally known as Finance Bill 2023/24). It also covers significant changes announced to the operation of the research and development tax reliefs.
Tax rates and tables for pensions and investment schemes, updated to reflect measures announced in the Autumn Statement on 22 November 2023 and changes proposed in the Autumn Finance Bill 2023. Helpful additional commentary is included with the rates and tables.
Chapter providing best-practice information on automatic enrolment in relation to payroll management.
A chapter on pensions law, with information on occupational pension schemes, scheme-specific funding, personal pension schemes, state pensions, stakeholder pensions, auto-enrolment and master trust schemes.
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Contains information, suggestions and advice on all aspects of retirement and beyond.
Contains information, suggestions and advice on all aspects of retirement and beyond.
Provides those involved in making decisions and giving advice in relation to pension schemes with the material for considering how pension scheme mistakes may be corrected and - if possble - avoided in the future. It is a legal and a practical guide. Some chapters contain specific sections discussing practical considerations which arise in the context of such mistakes.
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