Stable Reserves

25 April 2024

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

19 April 2024

When to consider a Transitional Tax-Free Amount Certificate
TTFAC are only relevant where there will be a benefit to the member, deciding when to do the calculations is the first part and, in this bulletin, we consider this.

17 April 2024

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

17 April 2024

The abolition of the lifetime allowance and pension death benefits from 6 April 2024
The lump sum and death benefit allowance and the taxation of pensions death benefits

15 April 2024

Gifting assets and local authority assessment
The practical implications of gifting assets on the provision of care by the local authority. Rules on deliberate deprivation. Relevant case law

05 April 2024

IHT planning with the private residence - what you need to know
When it is appropriate and when it is not to do IHT planning with an individual’s main residence

04 April 2024

Transitional Tax-Free amount Certificates and pre-A-day pensions in payment - a clarification
The transitional calculation for pre-A-day pensions in payment

22 March 2024

Transitional Tax-Free amount Certificate
Application, purpose and use of the Transitional Tax-Free Cash Certificate

13 March 2024

Tax year end planning checklist for individuals - 2023/24 tax year
Suggested planning considerations for individuals for the end of the tax year - updated for Spring Budget 2024 announcements

01 March 2024

Benefit Crystallisation Events - an overview
The remaining and new benefit crystallisation events

29 February 2024

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

15 February 2024

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

12 February 2024

Valuing pre-2024 lump sums for LSA purposes
Using the standard valuation basis for pre-2024 lump sums for LSA calculations

06 February 2024

Quarterly Stamp Duty Land Tax statistics - Q4 2024
Quarterly statistics on residential and non-residential SDLT transactions valued at £40,000 or above

02 February 2024

The abolition of the lifetime allowance from 6 April 2024 - an overview
How the new rules will limit tax-free lump sum payments in lifetime and on death

12 December 2023

Benefits of a Will - what you need to know
The importance of having Wills in place

28 November 2023

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

23 November 2023

Government confirms the Lifetime Allowance will be abolished from 6 April 2024
The abolition of the Lifetime Allowance, which was confirmed in the Autumn Statement, and an updated policy paper which addresses some concerns

03 November 2023

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

03 November 2023

Quarterly Stamp Duty Land Tax statistics - Q3 2023
Quarterly statistics on residential and non-residential SDLT transactions valued at £40,000 or above

01 November 2023

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

30 October 2023

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

30 October 2023

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

27 October 2023

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

25 October 2023

Planning with owner-occupied property on death
Using owner-occupied property in estate planning on death