Pensions
Technical Guide the facts
- Tax-free cash and the 'lump sum allowance' (LSA)
- Lump sum and death benefit allowance (LSDBA)
- Pensions and IHT
- Annual allowance
- Employer pension contributions
- Lifetime allowance (for historic reference)
- Guaranteed minimum pension (GMP)
- Recycling tax-free cash or income
- Scheme specific tax-free cash protection
- DC scheme death benefits
CII/PFS accredited CPD learning that helps take your business forward
- Understanding pensions and ill-health
- Understanding triviality and commuting small pensions for cash
- Understanding pension age
- Understanding annuities and scheme pensions
- Understanding tax free cash
- Understanding scheme-specific tax free cash
- Understanding UFPLS
- Understanding income drawdown
- Understanding pension transfers - DC to DC
- Understanding pension transfers - DB to DC
Practical Guide putting it into practice
- Pensions and emergency tax
- Tapered annual allowance - adjusted income and threshold income
- Using drawdown tax efficiently
- Decision tree - who should consider applying for a TTFAC?
- Death benefit nominations
- Scheme specific tax-free cash - the A-Day calculations
- Registering for fixed or individual protection 2016
- Case studies – transitional tax-free amount certificates (TTFACs)
- How to maximise pension savings
- Summary of transitional protections
Thought Leadership our insights on current topics
- Bringing pensions into the IHT net
- Pensions and IHT - what it means for advice
- Transitional tax-free amount certificates (TTFACs) - who will and won’t need them
- Does it make sense to gift surplus pension income?
- 2024 pension death benefit changes – what we know so far
- Tax planning with redundancy payments
- Funding above the annual allowance - when it makes sense
- The tricky business of profit extraction
- Getting pension death benefits into the right hands
- Keeping wealth in the family – saving for children