OTS Review of Inheritance Tax

The Chancellor’s brief to the OTS and the potential outcomes from the review for inheritance tax as we know it currently.

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Removal of Indexation Relief: Corporate Investment

The impact of the removal of indexation relief for corporate capital gains on property investment companies and corporate investment generally.

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Budget: Patient Capital Review

A brief look at the key outcomes from the patient capital review for financial planners.

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Pensions Update: Changes on the horizon that are unlikely to be affected by the Budget

The increase to the Lifetime Allowance is set is stone in the form of the Finance Act 2016. What does an increase mean?

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Pensions update: Potential amendments to pensions to be made in the Budget

Reflections on potential Budget changes to pensions.

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Providing for the Cost of Education

Recent research reveals the cost and general lack of parental preparedness for the costs of education

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Wills Reform: Law Commission Consultation

The Law Commission has issued a consultation into the reform of the law of wills taking account of modern technology and practices.

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The GAAR in Action 2017

The first case were the general anti abuse rule has been used.

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Update on Defined Benefit Death Benefits

Pension death benefits payable from a Defined Benefits scheme for same sex couples and the confirmed reduction in the money purchase annual allowance(MPAA).

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Summary of FCA Retirement Outcomes Review Interim Report

Overview, emerging issues and potential remedies from the interim report.

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