PENSIONS

Revocation of pension protection certificate.

Chris Holmes and Elsa Littlewood (BDO) examine the overhaul of the pensions tax rules in the Finance Bill.

Increased digital reporting, the implementation of Pillar Two, potential further reforms to pensions tax... Bill Dodwell, former Tax Director of the Office of Tax Simplification, looks at what’s in store for tax in the year ahead.

The latest HMRC statistics relating to flexible pension withdrawals under the 2015 reforms give an interesting indication of how pensions have been affected by policy changes.

Jeremy Goodwin (Eversheds) answers questions on recent developments in pensions taxation following the Budget and considers the current HM Treasury consultation.

Pensions tax expert John Hayward comments on the latest proposals on pensions tax relief.

Andrew Goldstone and Stuart Crippin (Mishcon de Reya) give an update on recent developments, including: Spanish inheritance tax refunds, pensions changes, and the cases of Hirst and Drown and another (as executors of Leadley deceased).

HM Treasury is consulting on significant changes to the pension regime, which should add much more flexibility, says Paul Howard.