Case studies

What you'll find on this page

• Benefit options and lifetime allowance
• Contributions, annual allowance and tax relief
• Death benefits
• General

Benefit options and lifetime allowance

• Emergency rate tax
• 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
• 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
• UFPLS vs Drawdown

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 made easy(ish)
• Carry forward of unused annual allowance - Case studies (PDF 272 KB)
• Extracting company profits
• Overseas – continuing to pay contributions to a registered pension scheme after leaving the UK
• Taper trap

• Using salary exchange to help mitigate the increase in National Insurance contributions

Death benefits

• Death benefits: discretion or direction
• How inheritance tax might apply to a pension transfer (deceased estate taxed in England)
• How inheritance tax might apply to a pension transfer (deceased estate taxed in Scotland)
• Pension death benefits in trust 

General

• Cashing in your pension fund to purchase a property
• Deferring the state pension – how does it work, and is it worthwhile?
• State pensions for women