Pensions – Page 3 – Law Journals

Pensions: Making sure you (don’t) get your pension

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Roderick Ramage reviews the relationship between outsourcing and pensions ‘A major concern to the government and public sector unions was that the exemption of mainstream pension benefits from TUPE would result in the transferring employees, many of whom are in relatively low paid work, losing membership of a public sector pension scheme, as a result …

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Pensions: Pass it on

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Gill Steel examines pension by-pass trusts ‘The principle of the by-pass trust is simple. When a pension scheme member dies the lump-sum death benefit can be paid to the member’s spouse/civil partner by the scheme trustees free of inheritance tax (IHT).’Many clients have pension arrangements that provide death benefits. These clients may be thinking of …

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Pensions: An uneasy pairing

Rhys Thomas clarifies the link between payments from pension funds and IHT ‘While useful, the QNUPS regulations may encourage the use of offshore pension schemes as IHT avoidance rather than retirement planning vehicles as many QNUPS, unlike RPS, will be beyond the scope of the lifetime allowance (LA) and annual allowance (AA).’IHT and pension schemes …

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Pensions: Out with the old

David Salter contemplates recent legislative changes to pension provisions It would be wrong to think that the Family Proceedings Rules 2010 simply replicate the pension provisions of the Family Proceedings Rules 1991 with nothing more than an updating of terminology.’On 6 April 2011, not only did we see the new pensions procedures in the Family …

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Colorcon v Huckell & ors WTLR(w) 2009-05

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