PENSIONS INVESTMENTS

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).

Tom Margesson Elena Rowlands Ian Zeider

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...

David Whiscombe

Boulting cannot be regarded as a satisfactory case, except as to its outcome in favour of the taxpayer, writes David Whiscombe.

Andy Summers

Arun Advani

‘This is not the “gotcha” that some tax advisers seem to think it is.’ Andy Summers and Arun Advani (CenTax) explain why the real test of the reforms is yet to come, and how the rules could be improved to smooth IHT exposure and encourage greater UK investment.

Elsa Littlewood

Chris Holmes

Elsa Littlewood and Chris Holmes (BDO) examine the UK tax implications for non-residents accessing their UK pensions in light of the forthcoming IHT charge from April 2027.

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