PENSION-SCHEMES

Scheme sanction charges on pension scheme trustee company unauthorised payments

Discovery assessment on pension scheme charges upheld: L Trachtenberg v HMRC [2024] UKFTT 376 (TC) (9 May) involves another challenge to the scope of the discovery provisions, this time concerning pension scheme unauthorised payments charges...

Follower notices and penalties: R Baker v HMRC [2024] UKFTT 126 (TC) (6 February 2024) is the second case in which the tribunal has allowed appeals against penalties under the follower notice regime arising from the taxpayer participating in a scheme...

CA decides payments facilitating increased pension contributions were taxable.

Rhys Thomas (KPMG) explains how careful planning leaves a lot of scope for tax-efficient pension savings.

Pensions tax expert John Hayward comments on the latest proposals on pensions tax relief.

Macklin v HMRC concerned where a pension plan was established for the purpose of double tax treaty relief. Jonathan Schwarz (Temple Tax Chambers) considers the case and its implications

Amanda Flint considers the relevant measures, including those on share incentives, dual employment contracts, employment intermediaries and pensions