PENSIONS INVESTMENTS

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).

Andrew Goldstone

Moustapha Hammoud

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.

HMRC is to begin rolling out its new ‘Manage and register pension schemes’ service on 8 May 2018. The new service is intended to replace the pension schemes online service completely after 2020.

HMRC has updated its Pensions Tax Manual to reflect changes made by FA 2018 and the regulations SI 2018/5, SI 2018/150 and SI 2018/373. In particular, the following content has been updated:

Chris Bates

Chris Bates (Norton Rose Fulbright) reviews a recent High Court decision on the VAT treatment of investment management fees incurred by pension funds.

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