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PENSIONS INVESTMENTS


Management expenses: HMRC’s new nudge campaign starpremium
Card image Constantine Christofi
Card image Anna Lucey
HMRC’s nudge campaign signals a broader challenge to deductibility under CTA 2009 s 1219, write Anna Lucey and Constantine Christofi (EY).
22 October 2025
Budget 2025: the view from the 100 Group Tax Committee premium
Card image Dominic Mathon
Dominic Mathon (100 Group Tax Committee) reiterates the urgent need for tax reform to encourage UK investment and boost economic growth.
22 October 2025
No escape: the new IHT tax rules for pensions starpremium
Card image Harriet Betteridge
Which pensions will be taxed? Who is responsible for reporting and paying the tax? What’s the impact on planning? Harriet Betteridge (Charles Russell Speechlys) examines some key questions surrounding the proposed legislation.
9 October 2025
Five (S)EIS pitfalls for the unwary premium
Card image Philip Hare
Administrative errors can jeopardise SEIS and EIS relief, even when advance assurance has been received from HMRC, as Philip Hare (Philip Hare & Associates) explains.
27 August 2025
Business investment relief: where angels fear to tread? premium
Card image Dominic Lawrance
Card image Jonathan Rothwell
Jonathan Rothwell and Dominic Lawrance (Charles Russell Speechlys) consider an Upper Tribunal decision that highlights significant issues in the application and potential pitfalls of business investment relief.
30 July 2025
Legislation day 2025: IHT on unused pensions premium
Card image Penny Cogher
By ending the preferential treatment of discretionary pension schemes, the new rules aim to create parity across the public and private sectors, though at the cost of increased complexity for bereaved families and personal representatives.
23 July 2025
VAT and the management of Special Investment Funds: the last six years premium
Card image Alex Tostevin
Card image Etienne Wong
The application of this VAT exemption remains both complex and uncertain, writes Alex Tostevin (Greenberg Traurig) and Etienne Wong (Old Square Tax Chambers).
21 May 2025
The Reserved Investor Fund: a practitioner guide premium
Card image Paul Shaw
Paul Shaw (Gowling WLG) provides a practical guide to the new regime.
7 May 2025
Non-doms post-Budget: where are we now? starpremium
Card image Helen McGhee
Card image Lynnette Bober
Helen McGhee and Lynnette Bober (Joseph Hage Aaronson) provide an overview of the new rules and highlight some key points to watch.
6 November 2024
Pillar Two and funds: there is no panacea premium
Card image Alistair Godwin
Card image Andrew Yeomans
Alistair Godwin and Andrew Yeomans (EY) review three areas of complexity that present challenges to asset managers.
23 October 2024
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