Sign Prevents Acquisition of Right of Way
The Upper Tribunal (UT) recently ruled on an appeal against a decision of the First-tier Tribunal (FTT) that a sign saying there was no public right of way over a...
Continue readingThe new regime that will apply to pensions from April 2015 was the chief surprise in this year’s Budget.
Under the old tax rules applying to pensions, an individual had to decide within six months of taking the tax-free lump sum whether to take an annuity or enter into a pension drawdown arrangement, but on 9 April 2014 the Government announced a change of heart and extended the time limit to 18 months.
In addition, the Government announced additional flexibility for how pension policy owners can access their defined contribution pension savings, including:
More recently, the Government has announced that it will introduce rules to prevent pensions being exploited for tax avoidance purposes.
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