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Case studies

Often a case study can help bring a technical point to life.

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)

Extracting company profits.

Money purchase annual allowance - case studies.

Overseas – continuing to pay contributions to a registered pension scheme after leaving the UK.

Taper trap.

Death benefits

Death benefits: discretion or direction.

How inheritance tax might apply to a pension transfer.

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.

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