Brewster and the future for unmarried cohabitants
The Supreme Court in the matter of an application by Denise Brewster for Judicial Review (Northern Ireland) (“Brewster”) the Supreme Court overturned a rule imposed by the Northern Irish [...]
The Supreme Court in the matter of an application by Denise Brewster for Judicial Review (Northern Ireland) (“Brewster”) the Supreme Court overturned a rule imposed by the Northern Irish [...]
How you save for retirement and what you do with the money once you stop working are some of the biggest and complicated decisions you will ever make, so it is important to understand what the [...]
One overlooked element of the government’s pension changes is their impact on the relevance of spousal bypass trusts (SBT) for personal pensions. This article will outline recent changes to [...]
Recent changes to personal pensions and self-invested personal pensions (SIPPs) on retirement have received significant coverage in the media. Beyond the headline-grabbing talk of buying a [...]
In Parry and others v HMRC [2014] UKFTT 419 (TC) (7 May 2014), the First-tier Tribunal (Tax Chamber) held that a transfer of funds to a personal pension plan was not a transfer of value for [...]
The Government outlined a raft of pension legislation changes in the March 2014 Budget Statement, some of which have come into effect. Buried within the legislation are temporary changes to a [...]
Divorce is big business! Statistics vary from one in five to one in three marriages ending in divorce. The pension is often one of the biggest assets (with the matrimonial home) and one spouse [...]
The aim of this book is to assist personal financial planning by summarising the tax treatment of pensions up to the Finance Bill 2013, the law being stated as at 1 July 2013. Writing any [...]
Do you know what has happened in the world of offshore pensions recently? The most recent ‘target’ of HMRC’s attention has been the island of Guernsey, which had forged a lucrative market in [...]
The coalition Government is making further changes to how we save for, and take funds from, our pensions. What does this mean for law firm customers?
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