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Pensions: Reduction in money purchase annual allowance
The pension flexibilities introduced in April 2015 gave savers the ability to access defined contribution pensions as be...
Single finance guidance body
For the unrepresented individual, understanding and dealing with financial matters can be a minefield....
LITRG response to FCA draft guidance on the Lifetime ISA
LITRG welcomed the opportunity to respond to some of the questions asked in the Financial Conduct Authority’s consultati...
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Draft FB 2017 Cl 43 Sch 14: VAT zero-rating of adapted motor vehicles
Ten years ago, LITRG published a report entitled ‘VAT and disabled people – the case for remo
Draft FB 2017 Cl 11 Sch 3: Foreign pensions
Clause 11 and Schedule 3 of the draft Finance Bill 2017 seek to remove the ‘90% rule’ for taxing foreign pension income ...
Draft FB 2017 Cl 6: Pensions advice
Clause 6 of the draft Finance Bill 2017 introduces a new ITEPA 2003 s 308C, providing an exemption from the taxable bene...
All Party Parliamentary Group on Responsible Tax
In assessing the issues under inquiry, it is necessary to look both backwards (learning from the past), and forwards (an...
Introducing a pensions advice allowance
The government announced at Budget 2016 that it would consult on the introduction of a ‘pensions advice allowance’ (PAA)...
Creating a secondary annuities market
The government has been consulting on the development of a secondary annuities market which would have, with effect from...
Pension Wise standards: changes for secondary annuity market guidance
From April 2017, individuals in receipt of an annuity may be able to sell their policy.