Case studies
Often a case study can help bring a technical point to life.
Benefit options and lifetime allowance
Lifetime allowance - how benefits are tested.
Lifetime allowance - opt in or out of an employer's pension scheme.
Lifetime allowance at age 75 case study.
Lifetime allowance charge - designated money in drawdown at age 75.
Lifetime allowance charge - excess taken as income.
Lifetime allowance charge - scheme pension in a defined benefit scheme.
Protection of scheme specific tax-free cash.
UFPLS, drawdown, scheme specific TFC and the permissive statutory override.
Contributions, annual allowance and tax relief
3rd party contributions - Saving for future generations Pt I.
3rd party contributions - Saving for future generations Pt II.
60% tax relief on pension contributions (excluding Scotland).
61.5% tax relief on pension contributions (Scotland).
Annual allowance: is paying a tax charge such a bad thing?
Carry forward of unused annual allowance - case studies. (PDF)
Money purchase annual allowance - case studies.
Overseas – continuing to pay contributions to a registered pension scheme after leaving the UK.
Benefit options and lifetime allowance
Lifetime allowance - how benefits are tested.
Lifetime allowance - opt in or out of an employer's pension scheme.
Lifetime allowance at age 75 case study.
Lifetime allowance charge - designated money in drawdown at age 75.
Lifetime allowance charge - excess taken as income.
Lifetime allowance charge - scheme pension in a defined benefit scheme.
Protection of scheme specific tax-free cash.
UFPLS, drawdown, scheme specific TFC and the permissive statutory override.
Contributions, annual allowance and tax relief
3rd party contributions - Saving for future generations Pt I.
3rd party contributions - Saving for future generations Pt II.
60% tax relief on pension contributions (excluding Scotland).
61.5% tax relief on pension contributions (Scotland).
Annual allowance: is paying a tax charge such a bad thing?
Carry forward of unused annual allowance - case studies. (PDF)
Money purchase annual allowance - case studies.
Overseas – continuing to pay contributions to a registered pension scheme after leaving the UK.
Death benefits
Death benefits: discretion or direction.