Stable Reserves

24 April 2025

Updated guidance - new State Pension
The DWP's updated guidance to help people understand the changes to the State Pension from 6 April 2016

23 April 2025

Maximising pension contributions - DC schemes - what you need to know
How tax relief is granted on member and employer pension contributions and how tax relief on contributions will be restricted by the annual allowance

23 April 2025

Small pots and triviality - what you need to know
The rules regarding the commutation of small personal pension pots and small occupational pension scheme benefits, and the rules regarding the payment of a trivial commutation lump sum

17 March 2025

A useful guide to inheritance tax computations
Calculating the amount of inheritance tax payable

12 March 2025

Basic principles of inheritance tax
The basics of inheritance tax

28 February 2025

Tax year end planning checklist for individuals - 2024/25 tax year
Suggested planning considerations for individuals for the end of the tax year

21 January 2025

Pension Commencement Lump Sum
How to calculate the maximum tax-free Pension Commencement Lump Sum (PCLS) entitlement

20 January 2025

Valuing pre-6 April 2024 lump sums for Lump Sum and Death Benefit Allowance purposes
Using the standard valuation basis for pre-6 April 2024 lump sums for Lump Sum and Death Benefit Allowance calculations

20 January 2025

Benefit Crystallisation Events - an overview
The remaining and new Benefit Crystallisation Events

17 January 2025

What is the Lump Sum and Death Benefit Allowance?
The Lump Sum and Death Benefit Allowance and how it restricts benefits

17 January 2025

Top 5 Links - The NHS pension scheme
The NHS pension scheme

15 January 2025

What is the Lump Sum Allowance?
The Lump Sum Allowance and how it restricts benefits

15 January 2025

Valuing pre-6 April 2024 lump sums for Lump Sum Allowance purposes
Using the standard valuation basis for pre-6 April 2024 lump sums for Lump Sum Allowance calculations

15 January 2025

Will formalities, typical content and practical effect
How and why make a valid Will

14 January 2025

The tapered annual allowance
Who the tapered annual allowance affects and how it works

10 January 2025

Taxation of the annual allowance
How the annual allowance charge works

10 January 2025

Wills and tax planning
Use of Will provisions to save tax

08 January 2025

The money purchase annual allowance (MPAA) - in detail
When the MPAA applies and the interaction of the annual allowance with the MPAA

06 January 2025

Transitional tax-free amount certificate
Application, purpose and use of the transitional tax-free cash certificate

31 December 2024

Maximum allowable pension contributions (relevant UK earnings)
What constitutes relevant UK earnings in relation to maximising pension contributions

17 December 2024

Discounted gift trusts - in detail
Discounted gift trusts, including their advantages and disadvantages

17 December 2024

Loan trusts - loan only using a flexible/discretionary trust
Structure and operation of flexible/discretionary loan trusts

13 December 2024

Loan trusts/loan plans - a quick guide
How loan trusts/loan plans work, and who they are useful for

12 December 2024

Loan trusts - gift and loan or loan only using a bare trust
Structure and operation of bare loan trusts

11 December 2024

Loan trusts - gift and loan using a flexible/discretionary trust
Structure and operation of flexible/discretionary gift and loan trusts

09 December 2024

Abolition of the lifetime allowance - everything now in order?
The revised legislation and guidance addressing the issues relating to the abolition of the lifetime allowance