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  • Court of Appeal: disputed pension rights can be compromised

    Court of Appeal: disputed pension rights can be compromised

    Article

    The Court of Appeal has confirmed that, where entitlement to pension benefits is disputed, section 91 of the Pensions Act 1995 …

  • The tax consequences of increasing pension commencement lump sums out of time

    The tax consequences of increasing pension commencement lump sums out of time

    Article

    A pension scheme that is registered with HMRC may pay a member a pension commencement lump sum (PCLS) when certain conditions a…

  • Defective trust deeds – an expensive oversight?

    Defective trust deeds – an expensive oversight?

    Article

    In order to be effective, an instrument intending to be a deed, must be signed by the individual creating the deed in the prese…

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