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Inheritance Tax on Pension Death Benefits – Revised Proposals

The government has responded to its consultation on its proposal that from 6 April 2027, most death benefits paid from registered pension schemes (whether DB or DC) will form part of the deceased member’s estate for...more

Recovery of VAT on DB Pension Scheme Investment Costs – New HMRC Policy

HMRC has announced a new policy on the recovery by employers of VAT charged on investment services provided to their DB pension schemes. Until 18 June 2025, the extent to which an employer could recover any VAT paid on...more

The Pensions Brief: December 2024 / January 2025

ISSUES AFFECTING ALL SCHEMES - PENSIONS DASHBOARDS – UPDATED AND NEW GUIDANCE - The Pensions Regulator (TPR) has updated its guidance on pensions dashboards to bring it in line with external developments and to address...more

The Pensions Brief - August 2024

The Pensions Brief is a monthly update for trustees and employers of occupational pension schemes in the UK. It provides headline summaries of developments over the previous month and associated action points. It also...more

The Pensions Brief: May 2024

Issues affecting all schemes - General Election – impact on pensions legislation- As a result of Parliament being dissolved ahead of the General Election, the Data Protection and Digital Information Bill, which makes a...more

The Pensions Brief - January 2024

General Code – final version published - The Pensions Regulator (TPR) has published the final version of its new General Code and an accompanying consultation response. The Code consolidates ten of TPR’s existing codes...more

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