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PENSIONS INVESTMENTS


Painting: whether a wasting asset

Interest credited to joint account

Partial surrenders of life insurance policy

Pension scheme: application for late election

Paul Howard sets out the tax consequences for the different methods of finance

National insurance contributions: whether official record of contributions paid correct

A bogus financial adviser was jailed for three years after Hull Crown Court heard that he persuaded more than 30 people to make unauthorised transfers of £3.4m from pension funds to avoid paying tax of £1.9m.

‘The world has changed for tax evaders,’ Dave Hartnett, Permanent Secretary for Tax at HMRC, said as HM Treasury announced yesterday’s agreement with Switzerland to address evasion by UK taxpayers.

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