PENSIONS INVESTMENTS

Matthew Harrison (Withers) examines the Upper Tribunal decision concerning the registered pension scheme regime.

Karen Cooper

Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.

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.

Monica Joseph

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.

Richard Doran

Nicola Hine

Experts at KPMG examine an FTT decision concerning the income tax exemption and non-UK pension funds.

Heather Self

Not enough tax relief, or too much?

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).

Moustapha Hammoud

Andrew Goldstone

Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) provide your monthly update.

Nicholas Donnithorne

Matthew Harrison

Matthew Harrison and Nicholas Donnithorne (Babbé) examine two decisions which, in their view, reflect poorly on HMRC.

HMRC's new manage and register pension schemes service opened on 4 June for pension scheme administrator registrations and applications to register pension schemes.

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