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PENSIONS INVESTMENTS


VAT review for February 2021 premium
Card image Bryn Reynolds
Card image Gary Barnett
This month’s guide to the VAT developments that matter, by Bryn Reynolds and Gary Barnett (Simmons & Simmons).
4 February 2021
Sippchoice: the meaning of ‘contributions paid’ premium
Card image Matthew Harrison
Matthew Harrison (Withers) examines the Upper Tribunal decision concerning the registered pension scheme regime.
25 June 2020
The disguised remuneration regime unpacked starpremium
Card image Karen Cooper
Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.
5 March 2020
Ingenious: genuine trading endeavour or MacGuffin? premium
Card image Gideon Sanitt
Gideon Sanitt (Macfarlanes) examines the decision in Ingenious that provides some guidance as to how courts might determine whether there is a genuine commercial trading arrangement with a view to profit.
10 September 2019
Foreign and unregistered pensions: tax complexities and anomalies premium
Card image Monica Joseph
Card image Richard Arnott
Monica Joseph and Richard Arnott (EY) set out the changes and highlight some of the complexities that could face individuals who have foreign and unregistered pension plans.
20 August 2019
Taxation of investment income of non-UK pension schemes premium
Card image Richard Doran
Card image Nicola Hine
Experts at KPMG examine an FTT decision concerning the income tax exemption and non-UK pension funds.
2 May 2019
Self's assessment: pensions tax relief
Card image Heather Self
Not enough tax relief, or too much?
30 April 2019
Parry: transfers between pension schemes
A recent Court of Appeal decision highlights the inheritance tax risks of transfers between pension schemes when in ill health, write Nicholas Harries, Robin Vos and Alice Ogden (Macfarlanes).
30 January 2019
Private client briefing for November 2018 premium
Card image Andrew Goldstone
Card image Moustapha Hammoud
Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) provide your monthly update.
 
21 November 2018
Sippchoice and Bayonet Ventures: HMRC’s misguided approach to pension schemes premium
Card image Nicholas Donnithorne
Card image Matthew Harrison
Matthew Harrison and Nicholas Donnithorne (Babbé) examine two decisions which, in their view, reflect poorly on HMRC.
 
28 June 2018
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
A Pontin and others v HMRC
2 September 2026
HMRC v G Quillan
26 August 2026
Perenco UK Ltd v HMRC
26 August 2026
IN BRIEFRSS Read all
Sanctionable conduct
2 September 2026 / Peter Vaines
MOST READ Read all
Perenco UK Ltd v HMRC
26 August 2026
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