PENSIONS

No deduction allowable for provisions in respect of an unfunded unapproved retirement benefit scheme, Court of Appeal rules

Expat’s pension escapes tax as link to employment unbroken by fund transfer

Revocation of pension protection certificate.

Chris Holmes and Elsa Littlewood (BDO) examine the overhaul of the pensions tax rules in the Finance Bill.

Increased digital reporting, the implementation of Pillar Two, potential further reforms to pensions tax... Bill Dodwell, former Tax Director of the Office of Tax Simplification, looks at what’s in store for tax in the year ahead.

The latest HMRC statistics relating to flexible pension withdrawals under the 2015 reforms give an interesting indication of how pensions have been affected by policy changes.