Pensions

Pensions – Tax Treatment on Death

Alongside the changes from April 2015 to the access of pension funds, significant changes were made to the tax treatment of pension funds on death. This factsheet summarises the rules …

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Pensions – Tax Reliefs

Types of pension schemes
There are two broad types of pension schemes from which an individual may eventually be in receipt of a pension:

Workplace pension schemes
Personal Pension …

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Pensions – Automatic Enrolment

What is automatic enrolment?
Automatic enrolment places duties on employers to automatically enrol ‘workers’ into a work based pension scheme. The main duties are:

assessing the types of workers …

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Venture Capital Trusts

Venture Capital Trusts (VCTs) are complementary to the Enterprise Investment Scheme (EIS), in that both are designed to encourage private individuals to invest in smaller high-risk unquoted trading companies affected …

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Occupational Pension Schemes “Trustees” Responsibilities

Many employers offer their staff an opportunity to save for their retirement through an occupational (or company) pension scheme.
Those employees who join the scheme need to have confidence that …

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News

21 January 2019

Apprenticeship Open Morning

We are delighted to announce our open morning for anyone interested in studying for a career in Accountancy will be on Saturday 23 March. We will be on hand to ... Read more

1 January 2019

eNews – January 2019

In this month’s eNews we consider pertinent announcements from the Scottish Budget including changes to income tax and Land and Buildings Transaction Tax. Meanwhile, the Pensions Regulator is advising employers ... Read more

7 December 2018

eNews – December 2018

In this month’s eNews we report on Making Tax Digital for VAT and the latest government Brexit documentation. We also include updated advisory fuel rates for company car drivers and ... Read more