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Pensions articles and features

A collection of features and articles on pensions to support your clients.

Displaying 1-20 of 123 results
dec 13 COTW
INSIGHTS VIEWPOINT ICAEW CHART Chart of the week: UK public sector pension liabilities
  • Dec 2024
  • ICAEW Insights
Our chart this week looks at how public sector net pension obligations reduced by £1.2tn from £2.6tn to £1.4tn during the financial year ended 31 March 2023 as a consequence of a sharply rising discount rate.
TAX FACULTY Tax news in brief 11 December 2024
  • Dec 2024
  • ICAEW Insights
Highlights from the broader tax news for the week ending 11 December 2024, including: an evaluation of rent-a-room relief; a new HMRC tool relating to umbrella companies; and an update on freeports.
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INSIGHTS VIEWPOINT ICAEW CHART Chart of the week: US federal debt
  • Dec 2024
  • ICAEW Insights
Our chart this week looks at how US federal debt has almost doubled over the past decade from $17.8tn in September 2014 to $35.5tn at the end of the most recent financial year in September 2024, with debt held by the public increasing from $12.8tn to $28.3tn.
INSIGHTS VIEWPOINT How agents can help with McCloud tax changes
  • Dec 2024
  • ICAEW Insights
ICAEW explains how agents can make use of HMRC’s online service to correct the tax position of a client affected by the public service pensions remedy (also known as McCloud).
PROFESSIONAL STANDARDS DEPARTMENT Insolvency round-up 2024: issues raised during quality assurance visits
  • Dec 2024
  • Professional Standards Department
ICAEW’s Restructuring and Insolvency Community roadshows cover key issues facing insolvency practitioners (IPs). In the final webinar of the 2024 series, Allison Broad, Head of Insolvency Monitoring, and Victoria Alexandrou, Insolvency Manager, discussed the most important findings from monitoring reviews, and highlighted some recent and upcoming changes affecting IPs.
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INSIGHTS VIEWPOINT ICAEW CHART Chart of the week: Economic outlook
  • Nov 2024
  • ICAEW Insights
Our chart this week looks at how the OBR is forecasting growth in economic activity per person of 1.1% a year between 2024 and 2030. While better than the average of 0.3% a year achieved over the past 16 years, it is significantly lower than the 2.3% a year seen in the 50 years before that.
Exclusive CONSTRUCTION AND REAL ESTATE COMMUNITY UK pension reform and investment in real estate
  • Oct 2024
  • John Forbes
As has been covered in previous articles and webinars for the Construction & Real Estate Community, UK institutional capital has been undergoing a period of dramatic change. This is of huge significance to the real estate industry as UK defined benefit (DB) pension schemes and life insurers have historically been major investors in real estate as an asset class. Regulatory, demographic and other pressures have been driving a shift over decades, which has had a major knock-on impact on investment in illiquid asset classes, including real estate.
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INSIGHTS VIEWPOINT ICAEW CHART Chart of the week: Autumn Budget 2024
  • Oct 2024
  • ICAEW Insights
Our chart this week looks at how the fiscal baseline inherited by the Chancellor has changed as a consequence of the Autumn Budget, with higher capital investment driving up borrowing needed to fund the deficit over the next five years.
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INSIGHTS VIEWPOINT ICAEW CHART Chart of the week: pre-Budget fiscal baseline
  • Oct 2024
  • ICAEW Insights
Our chart this week looks at the fiscal baseline inherited by the Chancellor ahead of her first Budget next week.
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INSIGHTS VIEWPOINT ICAEW CHART Chart of the week: a new debt target?
  • Oct 2024
  • ICAEW Insights
Our chart this week takes a look at how the debt target in the Autumn Budget later this month could change and what that might mean for the Chancellor’s capacity to borrow to invest.
Tax news in brief 16 October 2024
  • Oct 2024
  • ICAEW Insights
Highlights from the broader tax news for the week ending 16 October 2024, including: an update on the new independent film tax credit; HMRC encourages taxpayers to look online for information; and a HMRC one-to-many campaign relating to 2022/23 tax returns.
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INSIGHTS VIEWPOINT ICAEW CHART Chart of the week: Taxing times
  • Oct 2024
  • ICAEW Insights
Our chart this week is on the 15 taxes that make up 84% of total receipts, looking at the challenges the Chancellor faces in her hunt to find more money.
Exclusive HEALTHCARE COMMUNITY Healthcare Community: 2024 round up
  • Oct 2024
  • Sam Edwards
  • Healthcare Community Newsletter
A reflection on 2024, what the Community has achieved and what’s in store for 2025.
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INSIGHTS VIEWPOINT ICAEW CHART Chart of the week: Public spending
  • Oct 2024
  • ICAEW Insights
Our chart this week breaks down public spending ahead of the Autumn Budget later this month, illustrating what makes up the £1.2tn budget for the current financial year.
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How should the UK foster a climate for smarter regulation?
  • Sep 2024
  • ICAEW Insights
With global economic challenges mounting, ICAEW’s roundtable event brought together expert views on how the regulatory landscape should adapt to promote sustainable growth.
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INSIGHTS VIEWPOINT NAO: how process disruption impacts laying of accounts
  • Sep 2024
  • ICAEW Insights
Debbie Edwards, a Senior Audit Manager in the National Audit Office’s Financial Audit Practice and Quality Team, explains how elections and the pandemic impacted the timing of the laying of accounts.
Tax news in brief 25 September 2024
  • Sep 2024
  • ICAEW Insights
Highlights from the broader tax news for the week ending 25 September 2024, including: new guidance from HMRC on transfer pricing and VAT compliance; updated HMRC bank details for some taxes and duties; and a reminder from HMRC to register for self assessment by 5 October 2024.
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INSIGHTS VIEWPOINT Tough choices ahead as public spending continues to rise
  • Sep 2024
  • ICAEW Insights
Year-to-date deficit is the third highest for August since monthly records began.
INSIGHTS VIEWPOINT ICAEW CHART Chart of the week: UK pension funds
  • Sep 2024
  • ICAEW Insights
Our chart this week is on the £2.0tn market value of funded occupational pension schemes on 31 March 2024 and how their assets are invested.
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INSIGHTS VIEWPOINT ICAEW CHART Chart of the week: UK long-term fiscal projections
  • Sep 2024
  • ICAEW Insights
The OBR’s latest fiscal risks and sustainability report projects that public debt could reach 274% of GDP in 50 years’ time, or 324% if likely economic shocks are included.
Displaying 1-20 of 123 results