Pensions

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 …

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 …

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 …

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 …

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 …