PENSIONS INVESTMENTS

The UK currently treats sovereign immunity as a principle of international law under which one sovereign state cannot impose its laws, including its tax laws, on another sovereign. Accordingly, all UK source income and gains received by a sovereign...

Elizabeth Bradley

The biggest news for the real estate sector was a change to the tax treatment of overseas sovereign investors from January 2029. That was a surprise. If an idea is dismissed, the real estate industry can be forgiven for thinking that it would not be...

Penny Cogher

Many pensions changes have already been trailed, including the new pension tax allowance for pensioners. This applies to pensioners whose income is at or under the value of the full new state pension so they will not have to pay income tax because of...

Penny Cogher

Penny Cogher (Irwin Mitchell) examines the extension of IHT to pension funds from April 2027, including the new concept of ‘notional pension property’, expanded liability for tax, and the significant practical and administrative challenges for PRs, schemes and beneficiaries.

Ros Martin

Consultant Ros Martin provides an overview of this year’s Finance Act, including reforms to income tax and inheritance tax, the recast carried interest regime, changes to capital allowances and venture capital schemes, and expanded compliance and anti-avoidance provisions.

Chris Campbell

As Scotland diverges from UK tax rates, Chris Campbell (ATT) explains the importance of correctly identifying Scottish taxpayers.

Aparna Nathan

The Court of Appeal has clarified when remuneration and pension provision will satisfy the ‘wholly and exclusively’ test – and when a tax avoidance purpose will defeat a deduction, writes Aparna Nathan KC (Devereux Chambers).

Elena Rowlands Ian Zeider Tom Margesson

Elena Rowlands, Tom Margesson and Ian Zeider (Travers Smith) take stock of current developments.

Penny Cogher

The 2,000 cap: Generally, the pensions industry, businesses (of all sizes), pensioners and individuals will heave a collective sigh of relief that the Chancellors smorgasbord Budget has stayed away from tinkering with anything more than...

Sarah Hewson

While not unexpected, given the pre-Budget leaks, one of the most impactful announcements for many employers and employees is the NI cap on pension salary sacrifice from April 2029. This was the third hypothetical scenario outlined in the research...

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