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Pensions articles

Latest ICAEW articles and insights on pensions.
Displaying 1-40 of 96 results
Exclusive UK pension reform and investment in real estate
  • Article
  • 31 Oct 2024
  • John Forbes
As has been covered in previous articles and webinars for the Construction & Real Estate Community, UK institutional capital has been undergoing a period of dramatic change. This is of huge significance to the real estate industry as UK defined benefit (DB) pension schemes and life insurers have historically been major investors in real estate as an asset class. Regulatory, demographic and other pressures have been driving a shift over decades, which has had a major knock-on impact on investment in illiquid asset classes, including real estate. The previous government had been slowly moving fo...
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Chart of the week: Autumn Budget 2024
  • Article
  • 31 Oct 2024
  • ICAEW Insights
Our chart this week looks at how the fiscal baseline inherited by the Chancellor has changed as a consequence of the Autumn Budget, with higher capital investment driving up borrowing needed to fund the deficit over the next five years.
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Chart of the week: pre-Budget fiscal baseline
  • Article
  • 24 Oct 2024
  • ICAEW Insights
Our chart this week looks at the fiscal baseline inherited by the Chancellor ahead of her first Budget next week.
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Chart of the week: a new debt target?
  • Article
  • 17 Oct 2024
  • ICAEW Insights
Our chart this week takes a look at how the debt target in the Autumn Budget later this month could change and what that might mean for the Chancellor’s capacity to borrow to invest.
Tax news in brief 16 October 2024
  • Article
  • 15 Oct 2024
  • ICAEW Insights
Highlights from the broader tax news for the week ending 16 October 2024, including: an update on the new independent film tax credit; HMRC encourages taxpayers to look online for information; and a HMRC one-to-many campaign relating to 2022/23 tax returns.
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Chart of the week: Taxing times
  • Article
  • 11 Oct 2024
  • ICAEW Insights
Our chart this week is on the 15 taxes that make up 84% of total receipts, looking at the challenges the Chancellor faces in her hunt to find more money.
Exclusive Healthcare Community: 2024 round up
  • Article
  • 07 Oct 2024
  • Sam Edwards
A reflection on 2024, what the Community has achieved and what’s in store for 2025.
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Chart of the week: Public spending
  • Article
  • 04 Oct 2024
  • ICAEW Insights
Our chart this week breaks down public spending ahead of the Autumn Budget later this month, illustrating what makes up the £1.2tn budget for the current financial year and the £1,476 per month that it costs each of us on average to pay for welfare, health and social care, education, other public services and debt interest.
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How should the UK foster a climate for smarter regulation?
  • Article
  • 30 Sep 2024
  • ICAEW Insights
With global economic challenges mounting, ICAEW’s roundtable event brought together expert views on how the regulatory landscape should adapt to promote sustainable growth.
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NAO: how process disruption impacts laying of accounts
  • Article
  • 26 Sep 2024
  • ICAEW Insights
Debbie Edwards, a Senior Audit Manager in the National Audit Office’s Financial Audit Practice and Quality Team, explains how elections and the pandemic impacted the timing of the laying of accounts.
Tax news in brief 25 September 2024
  • Article
  • 25 Sep 2024
  • ICAEW Insights
Highlights from the broader tax news for the week ending 25 September 2024, including: new guidance from HMRC on transfer pricing and VAT compliance; updated HMRC bank details for some taxes and duties; and a reminder from HMRC to register for self assessment by 5 October 2024.
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Tough choices ahead as public spending continues to rise
  • Article
  • 23 Sep 2024
  • ICAEW Insights
Year-to-date deficit is the third highest for August since monthly records began.
Chart of the week: UK pension funds
  • Article
  • 20 Sep 2024
  • ICAEW Insights
Our chart this week is on the £2.0tn market value of funded occupational pension schemes on 31 March 2024 and how their assets are invested.
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Chart of the week: UK long-term fiscal projections
  • Article
  • 13 Sep 2024
  • ICAEW Insights
The OBR’s latest fiscal risks and sustainability report projects that public debt could reach 274% of GDP in 50 years’ time, or 324% if likely economic shocks are included.
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Chart of the week: Eurozone government bond yields
  • Article
  • 06 Sep 2024
  • ICAEW Insights
Our chart this week is on the cost of government borrowing in the Eurozone, which on 4 September ranged from 2.17% for Danish 10-year bonds up to 3.59% for their Italian equivalents.
Tax news in brief 21 August 2024
  • Article
  • 20 Aug 2024
  • ICAEW Insights
Highlights from the broader tax news for the two weeks ending 21 August 2024, including updates on: requesting overlap relief information from HMRC; the abolition of land transaction tax multiple dwellings relief; and further changes to the legislation providing for the abolition of the pensions lifetime allowance.
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What role should AI serve in the pensions sector?
  • Article
  • 30 Jul 2024
  • ICAEW Insights
Amid healthy market conditions, the pensions industry is well placed to expand its use of AI, according to PwC. But there is significant complexity to overcome.
Houses of Parliament
Data, skills and building trust: what’s in the King’s speech?
  • Article
  • 18 Jul 2024
  • ICAEW Insights
A bumper King’s speech marked the state opening of parliament, containing 40 bills. These are the most relevant for business.
ICAEW and LGPS Scheme Advisory Board launch LGPS informer
  • Article
  • 06 Jun 2024
  • Public Sector
ICAEW and the LGPS Scheme Advisory Board are pleased to publish a Local Government Pension Scheme Informer.
HMRC publishes over 100 FAQs on lifetime allowance abolition
  • Article
  • 29 Apr 2024
  • ICAEW Insights
HMRC has published an update for pension scheme administrators on a range of issues, including the abolition of the lifetime allowance (LTA).
HMRC publishes extra guidance on lifetime allowance abolition
  • Article
  • 09 Apr 2024
  • ICAEW Insights
HMRC has published additional guidance for pension scheme administrators on a range of issues, including the abolition of the lifetime allowance.
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Chart of the week: Whole of Government liabilities
  • Article
  • 05 Apr 2024
  • ICAEW Insights
Our chart this week looks at how liabilities in the UK’s public balance sheet have risen significantly over the five years to March 2022.
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Exclusive Ways to tackle tax threshold unfairness
  • Article
  • 04 Apr 2024
  • Patricia Mock and Sally Campbell
Patricia Mock and Sally Campbell, co-authors with Bill Dodwell of a recent Tax Law Review Committee discussion paper, consider a range of principles to help inform future tax policy.
ICAEW technical updates: March 2024
  • Article
  • 26 Mar 2024
  • ICAEW Insights
This month’s top stories include Spring Budget announcements, HMRC halting the decision to restrict helplines, and more guidance on the lifetime allowance abolition.
More guidance released on lifetime allowance abolition
  • Article
  • 11 Mar 2024
  • ICAEW Insights
HMRC has responded to feedback on the abolition of the pension lifetime allowance rules. Detailed guidance has been published and amendments will be made to the legislation, effective from 6 April 2024.
ICAEW technical updates: February 2024
  • Article
  • 28 Feb 2024
  • ICAEW Insights
This month’s top stories include HMRC’s u-turns on double cab pickups, HMRC publishes more guidance on the pensions lifetime allowance, and the Finance Act 2024 receiving Royal Assent.
How to tax interest paid by public service pensions schemes
  • Article
  • 26 Feb 2024
  • ICAEW
HMRC has provided guidance on the tax treatment of interest paid under the public service pensions remedy.
HMRC publishes more guidance on the pensions lifetime allowance
  • Article
  • 20 Feb 2024
  • ICAEW
HMRC’s latest lifetime allowance guidance newsletter includes FAQs and more information on transitional tax-free amount certificates.
Tax news in brief 7 February 2024
  • Article
  • 06 Feb 2024
Highlights from the broader tax news for the week ending 7 February 2024, including: an update from HMRC on postmasters and self assessment; the transition to CDS for exports; and consultations on changes relevant to alcohol duty and legacy public service pension schemes.
HMRC publishes pension schemes newsletter
  • Article
  • 30 Jan 2024
HMRC has provided an update on the abolition of the lifetime allowance, as well as information on relief at source and pensions for retained firefighters.
ICAEW technical round-up: January 2024
  • Article
  • 30 Jan 2024
  • ICAEW Insights
This month’s top stories include mandated payrolling employer-provided benefits; information around the abolition of the pensions lifetime allowance; and an explainer on how to calculate NICs for directors.
A turning point for UK pensions?
  • Article
  • 18 Jan 2024
  • ICAEW Insights
Proposed reforms to the UK pensions landscape aim to create fewer, larger, well-run schemes to deliver better outcomes for savers. What options are available for FD scheme sponsors?
ICAEW briefs MPs on key clauses ahead of Finance Bill debates
  • Article
  • 09 Jan 2024
MPs are scheduled to start debating Finance Bill 2023-24 on 10 January. ICAEW has produced briefings on R&D, pensions, provision of additional data and promoters of tax avoidance.
Pensions lifetime allowance guidance newsletter
  • Article
  • 22 Dec 2023
  • ICAEW
HMRC has released its December 2023 newsletter, which addresses several aspects connected to the abolition of the pensions lifetime allowance.
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Exclusive Challenging management’s experts – pension assets
  • Article
  • 17 Nov 2023
  • Amelia Pickard
Amelia Pickard shares tips on challenging Level 3 asset valuations, with practical guidance on possible audit procedures.
Public service pensions remedy guidance published
  • Article
  • 10 Oct 2023
  • ICAEW
HMRC has released a suite of guidance for dealing with public service pensions that are affected by the McCloud remedy, including a tool for calculating the adjustment and making a claim.
ICAEW responds to draft Finance Bill 2023-24 provisions
  • Article
  • 20 Sep 2023
  • ICAEW
The Tax Faculty provided input on measures relating to the proposed merged R&D tax credit scheme, tougher measures for promoters of tax avoidance, changes to data HMRC collects from customers and abolishing the pensions lifetime allowance.
Jon Moulton ICAEW Corporate Financier
Jon Moulton on pensions and PE
  • Article
  • 11 Sep 2023
  • Jon Moulton
Will recent pledges from pension funds to allocate cash to private equity achieve anything, asks Jon Moulton.
joker card playing game deck blue orange ICAEW Audit & Beyond auditing specialist areas
Exclusive Auditing specialist areas
  • Article
  • 08 Sep 2023
  • Peter Herbert and Rhodri Whitlock
Wondering whether to use experts on an audit? Peter Herbert and Rhodri Whitlock highlight some key considerations, using four example scenarios.
Will income tax be extended to beneficiaries of all pensions?
  • Article
  • 24 Jul 2023
  • ICAEW
Policy documents regarding changes to the taxation of pensions were published as part of Legislation Day 2023. This included a suggestion that certain beneficiaries of pensions of members who died under age 75 may become subject to income tax as part of future tax changes.
Displaying 1-40 of 96 results
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