Technical

Lee Halpin: The business funding opportunity hidden in plain sight

Though not exactly a secret, writes Lee Halpin, evidence suggests there is much to be done to raise awareness of using pension savings for business-funding purposes - and much to be gained by clients and advisers as a result

RP case studies: Using trusts to retain death benefit control

In the latest RP case study, Jessica List explores how clients can retain greater control over death benefits by utilising trusts instead of pension arrangements...

Martin Tilley: How to solve SSAS registration woes

Martin Tilley outlines a potential solution to avoiding the delay in HMRC registering a new SSAS...

Bernadette Lewis: Mental capacity and drawdown explained

Bernadette Lewis casts her technical eye over drawdown and mental capacity. Here, she outlines what could happen should clients suffer from conditions such as dementia in older age

Nigel Ashfield: Long lease income market explained

Finding reliable sources of income is no easy task for those planning their retirement, but investing in commercial property with long leases could provide a potential answer, writes Nigel Ashfield

Kate Johnson: HMRC’s Requirement to Correct rules explained

Kate Johnson explores the HMRC's Requirement to Correct regime. With time running out before implementation, it is becoming increasingly important to make sure clients are aware of their obligations, she writes

Charlene Young: Compensation rule flaws add insult to injury

Charlene Young lists three examples where tax rules on compensation payments are being applied inconsistently - which results in investors who have already suffered a loss being further penalised...

Laura Suter: Let’s tackle Lifetime ISA gremlins

As the Treasury Committee pushes for its extermination Laura Suter makes the case for retaining the Lifetime ISA, explaining the misunderstood product is a good fit for several groups of savers

Neil MacGillivray: Flat-rate tax relief raises its head once more

With rumours of flat-rate tax relief circulating once again, Neil MacGillivray suggests advisers might want to bring up the subject with clients who are in a position to make further contributions ahead of the Budget

RP case studies: Dealing with a decumulation pension rule quirk

In the latest RP case study, Jessica List looks at a quirk in the rules governing UFPLS and enhanced protection of tax-free cash
 

Popular articles

Greg Kingston: The uncomfortable history of SIPP regulation

Greg Kingston takes a detailed look at the 'uncomfortable' history of SIPP regulation and says the regulator’s understanding of providers and the wider industry continues to evolve.