IHT: transfer to personal pension fund
Gary Heynes considers NISA savings for the future
HMRC has published guidance on the lifetime allowance protections which are available to individuals who have pension savings worth more than the £1.25m lifetime allowance.
Amanda Flint considers the relevant measures, including those on share incentives, dual employment contracts, employment intermediaries and pensions
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Wendy Walton and Miranda Chamberlain summarise recent happenings in the private client arena, including changes to the EU Fourth Anti-Money Laundering Directive and extra-statutory concession D33, the new HMRC helpline set up to assist flooding victims, and the business property relief decision in John Best
Keith Webster and Richard Croker of CMS Cameron McKenna report on HMRC’s brief on occupational pension schemes following PPG Holdings
Following the decision of the CJEU in PPG Holdings BV (C-26/12), HMRC has confirmed that it now accepts that services received by a pension fund, which go further than the management of investments, can be general costs.
Malcolm Pengelly answers a query on the tax treatment of commissions paid to or for the benefit of investors.
HMRC’s administration of the QROPS regime has the effect of making cross-border transactions far less attractive and considerably riskier than keeping funds in the UK, reports Robert Waterson.