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Pensions articles and features

A collection of features and articles on pensions to support your clients.

Displaying 1-20 of 123 results
Houses of Parliament
INSIGHTS VIEWPOINT ECONOMIC UPDATE Data, skills and building trust: what’s in the King’s speech?
  • 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.
PUBLIC SECTOR COMMUNITY ICAEW and LGPS Scheme Advisory Board launch LGPS informer
  • Jun 2024
  • Public Sector
ICAEW and the LGPS Scheme Advisory Board are pleased to publish a Local Government Pension Scheme Informer.
INSIGHTS VIEWPOINT HMRC publishes over 100 FAQs on lifetime allowance abolition
  • 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).
INSIGHTS VIEWPOINT HMRC publishes extra guidance on lifetime allowance abolition
  • 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.
chart thumb april 4
INSIGHTS VIEWPOINT ICAEW CHART Chart of the week: Whole of Government liabilities
  • 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 TAX FACULTY Ways to tackle tax threshold unfairness
  • Apr 2024
  • Patricia Mock and Sally Campbell
  • Taxline
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.
INSIGHTS VIEWPOINT New guidance on applying for help with paying IHT
  • Apr 2024
  • ICAEW Insights
HMRC has published guidance on applying for a grant on credit and on recent updates to tax rules and processes relevant to trusts and estates.
INSIGHTS VIEWPOINT TECHNICAL ROUND UP ICAEW technical updates: March 2024
  • 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.
INSIGHTS VIEWPOINT More guidance released on lifetime allowance abolition
  • 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.
INSIGHTS VIEWPOINT TECHNICAL ROUND UP ICAEW technical updates: February 2024
  • 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.
FACULTIES ONLINE TAX FACULTY TAX NEWS How to tax interest paid by public service pensions schemes
  • Feb 2024
  • ICAEW
HMRC has provided guidance on the tax treatment of interest paid under the public service pensions remedy.
FACULTIES ONLINE TAX FACULTY TAX NEWS HMRC publishes more guidance on the pensions lifetime allowance
  • 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
  • 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
  • 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.
INSIGHTS VIEWPOINT TECHNICAL ROUND UP ICAEW technical round-up: January 2024
  • 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.
INSIGHTS VIEWPOINT A turning point for UK pensions?
  • 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?
FACULTIES ONLINE TAX FACULTY ICAEW briefs MPs on key clauses ahead of Finance Bill debates
  • 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.
FACULTIES ONLINE TAX FACULTY TAX NEWS Pensions lifetime allowance guidance newsletter
  • Dec 2023
  • ICAEW
HMRC has released its December 2023 newsletter, which addresses several aspects connected to the abolition of the pensions lifetime allowance.
sand timer glass on platform blue sand purple background
Exclusive AUDIT AND ASSURANCE FACULTY Challenging management’s experts – pension assets
  • Nov 2023
  • Amelia Pickard
  • Audit and Beyond
Amelia Pickard shares tips on challenging Level 3 asset valuations, with practical guidance on possible audit procedures.
FACULTIES ONLINE TAX FACULTY TAX NEWS Public service pensions remedy guidance published
  • 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.
Displaying 1-20 of 123 results