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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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14 March 2018

Spring Statement 2018

The 25 minutes of Mr Hammond’s first Spring Statement came as a welcome relief after 2017 – a year that that contained two Budgets and three Finance Bills.  The Spring ... Read more

5 December 2017

eNews – December 2017

In this month’s eNews we report on pertinent Budget announcements. We also report on the advisory fuel rates for company cars, rules for tax free Christmas gifts for employees and the ... Read more

24 November 2017

Budget Report 2017

Detailed Chancellor’s Autumn Budget 2017
Autumn 2017 Budget Summary
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