LTA-Day – it’s the final countdown
Introduction 6 April 2024 (“LTA-Day”) will mark the end of the LTA and the introduction of new allowances, the “lump sum allowance” (“LSA”) and the “lump sum an...
Introduction 6 April 2024 (“LTA-Day”) will mark the end of the LTA and the introduction of new allowances, the “lump sum allowance” (“LSA”) and the “lump sum an...
In this briefing, we reflect on the budding Mansion House reforms and highlight some key agenda items and matters to keep an eye on over the coming months.
Nearly a year after speaking at the LawDeb debate on the topic of whether DB surpluses should be returned to employers, the issue of surplus is attracting more...
Introduction The Chancellor, Jeremy Hunt, delivered his Spring Budget 2024 today. Following last year’s announcements of major pensions tax changes, the pension...
Introduction TPR today published a consultation on the statement of strategy (the “Statement”) that DB trustees will need to submit as part of planning and mana...
Were you ever the last person to leave a shared rental house? One of those big houses, which has seen occupants come and go, enjoyed good, bad and some definite...
The Finance Act 2024 paves the way for the LTA’s demise from 6 April 2024. But this brings with it a number of complications, the key one being where to d...
Background On 8 December 2023, the FCA and HMT published a policy paper on the advice guidance boundary, with initial proposals to change the way financial advi...