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Briefing library

This page contains a full list of all briefings, both current and archived, along with a summary of the last budget.

Browse the list of briefings or use the bookmarks below to take you to the section you require.

Non Pension Briefings Pension Briefings

Briefings Update

Over the next few months you will start to notice a change to our briefings. We are altering the way these are produced by using the technical information we store in our askTECH database.

What does this mean for you?

Well, it means the briefings will be completely up to date with the very latest information, they will be shorter and the design will be updated, making it easier to read.

As a consequence, you may find that some of our briefings will be removed, however all relevant information will still be available within our askTECH service.

 
Tax & Legal
Business Protection
Estate and Inheritance Tax Planning
Investment
Offshore Investment Bond
 Benefits
Funding
Investment
Regulatory
State Pension Benefits
Transfers
Quick Guides
Historical Briefings Archive

April 2009 Budget

Tax & Legal

  Briefing Number Subject Date Link to Subject in askTECH
Tax & Legal 1 Capital gains tax - the basics Withdrawn Click here for relevant information
  2 Long term care April 2009 Click here for relevant information
  3 Chargeable gains on onshore life assurance bonds January 2009 Click here for relevant information
  4 Taxation of foreign income and gains using the remittance basis November 2008 Click here for relevant information
  5 Powers of Attorney (England and Wales) February 2009 Click here for relevant information
  6 Powers of Attorney (Scotland) February 2009 Click here for relevant information
  19 Insurable interest Withdrawn Click here for relevant information
  24 Capital Gains Tax - share matching Withdrawn Click here for relevant information
  39 Taxation of life policies held in trust Withdrawn Click here for relevant information
  40 Single premium investment bonds as investments for life interest trusts Withdrawn Click here for relevant information
  41 Capital gains tax - the rules applying prior to 6 April 2008 Withdrawn Click here for relevant information
  45 Residence, ordinary residence & domicile March 2009 Click here for relevant information
  49 Corporation tax Withdrawn Click here for relevant information
  50 Gifting life assurance bonds Withdrawn Click here for relevant information
  52 Critical illness/split trust Withdrawn Click here for relevant information
  53 Self assessment & gains from life policies Withdrawn Click here for relevant information
  56 Purchased life annuities & income tax Withdrawn Click here for relevant information
  58 Discretionary trusts & taxation of UK dividends Withdrawn Click here for relevant information
  61 Life policies and commission arrangements from 21 March 2007 Withdrawn Click here for relevant information
  75 Civil Partnerships Withdrawn Click here for relevant information
  76 Taxation of OEICs/authorised unit trusts and single premium investment bonds, when held in discretionary trusts Withdrawn Click here for relevant information
  90 Individual PHI - taxation Withdrawn Click here for relevant information
  93 Shares as trustee investments Withdrawn Click here for relevant information
  94 Protecting age allowance Withdrawn Click here for relevant information

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Business Protection

  Briefing Number Subject Date Link to Subject in askTECH
Business Protection 17 Share protection via company buy-back of shares Withdrawn Click here for relevant information
  28 Taxation of key person assurance Withdrawn Click here for relevant information
  29 Business loan protection Withdrawn Click here for relevant information
  30 Business protection - cross option agreements Withdrawn Click here for relevant information
  31 Business protection - commercial arrangements Withdrawn Click here for relevant information
  32 Business protection - use of life assurance Withdrawn Click here for relevant information
  33 Taxation of business protection arrangements Withdrawn Click here for relevant information
  34 Key person assurance - frequently asked questions Withdrawn Click here for relevant information
  35 Shareholder/Partnership protection Withdrawn Click here for relevant information
  36 Partnership protection - automatic accrual arrangements Withdrawn Click here for relevant information
  67 Business trusts and the tax charge on pre-owned assets Withdrawn Click here for relevant information

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Estate and Inheritance Tax Briefings

  Briefing Number Subject Date Link to Subject in askTECH
Estate & IHT Planning 1a Discounted gift trusts - the basics January 2009 Click here for relevant information
  1b Discounted gift trusts - taxation January 2009 Click here for relevant information
  1c Discounted gift trusts - planning considerations January 2009 Click here for relevant information
  2 Standard Life Discounted Gift Plan February 2009 Click here for relevant information
  3 Standard Life Gift Plan February 2009 Click here for relevant information
  4 Standard Life Loan Plan (flexible trust) November 2008 Click here for relevant information
  5 Why absolute trusts are OK Withdrawn Click here for relevant information
  6 The IHT treatment of trusts December 2008 Click here for relevant information
  7 The calculation of inheritance tax on relevant property trusts December 2008 Click here for relevant information
  8 IHT planning considerations for relevant property trusts December 2008 Click here for relevant information
  9 Trusts and trustee responsibilities February 2009 Click here for relevant information
  10 Trusts - The Paperwork January 2009 Click here for relevant information
  11 Normal expenditure out of income January 2009 Click here for relevant information
  12 Order of making settlements March 2009 Click here for relevant information
  13 Inheritance tax and the family home – lifetime planning to reduce the value of the estate March 2009 Click here for relevant information
  14 IHT planning and the marital home – using the nil rate band February 2009 Click here for relevant information
  15 Inheritance tax and Business Property Relief Withdrawn Click here for relevant information
  16 Inheritance tax and Agricultural Property Relief Withdrawn Click here for relevant information
  17 Inheritance tax - who, when, how much? November 2008 Click here for relevant information
  18 Inheritance tax - exemptions and reliefs November 2008 Click here for relevant information
  19 What is a 'transfer of value'? November 2008 Click here for relevant information
  20 IHT - gifts with reservation February 2009 Click here for relevant information
  21 Comparison of flexible, discretionary and absolute trusts - inheritance tax January 2009 Click here for relevant information
  22 Settlor interested trusts November 2008 Click here for relevant information
  23 Comparison of flexible, discretionary and absolute trusts - capital gains tax January 2009 Click here for relevant information
  24 Comparison of flexible, discretionary and absolute trusts - income tax January 2009 Click here for relevant information
  26 Domicile and Inheritance Tax March 2009 Click here for relevant information
  27 The tax charge on pre-owned assets January 2009 Click here for relevant information
  28 How is IHT applied on lifetime transfers and on death? March 2009 Click here for relevant information
  29 Lifetime transfers and the 14 year effect Withdrawn Click here for relevant information
  30 IHT & trusts – joint settlements March 2009 Click here for relevant information
  31 IHT and pre-22 March 2006 Flexible Trusts February 2009 Click here for relevant information
  32 Transfer of the unused IHT nil rate band between spouses/civil partners November 2008 Click here for relevant information
  33 Trustee investments - discretionary trusts November 2008 Click here for relevant information
  34 Trustee investments - absolute trusts November 2008 Click here for relevant information
  35 Trustee investments - flexible and interest in possession trusts December 2008 Click here for relevant information
  36 Income and capital gains tax reporting - flexible and discretionary trusts November 2008 Click here for relevant information
  37 Income and capital gains tax reporting - absolute trusts November 2008 Click here for relevant information

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Investment

  Briefing Number Subject Date Link to Subject in askTECH
Investment 1 Company investments using investment bonds March 2009 Click here for relevant information
  2 Life assurance bonds or collectives: considerations February 2009 Click here for relevant information
  7 Dividend taxation Withdrawn Click here for relevant information
  22 Taxation of OEICs Vs single premium investment bonds Withdrawn Click here for relevant information
  42 Traded endowment policies Withdrawn Click here for relevant information
  43 Taxation of UK investment income for non-UK residents Withdrawn Click here for relevant information
  44 Taxation of offshore investment income for UK residents Withdrawn Click here for relevant information
  48 Taxation of onshore and offshore investment bonds Withdrawn Click here for relevant information
  54 Taxation of UK gains for non-UK residents Withdrawn Click here for relevant information
  55 Taxation of overseas gains for UK residents Withdrawn Click here for relevant information
  92 UK Real Estate Investment Trusts Withdrawn Click here for relevant information

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Offshore Briefings

  Briefing Number Subject Date Link to Subject in askTECH
Offshore 1a Standard Life International Limited – An offshore company based in Dublin February 2009 Click here for relevant information
  1b Standard Life International Limited - Regulatory requirements February 2009 Click here for relevant information
  2 Policyholder protection for International Bond owners and the Financial Services Compensation Scheme February 2009 Click here for relevant information
  3 Chargeable gains on offshore bonds held by UK residents November 2008 Click here for relevant information
  4 Self assessment and gains from offshore bonds February 2009 Click here for relevant information
  5 Taxation of offshore life policies held in trust January 2009 Click here for relevant information
  6 Leaving the country: International Bond chargeable gains February 2009 Click here for relevant information
  7 Company investments using investment bonds March 2009 Click here for relevant information
  8 Taxation of OEICs versus offshore investment bonds Withdrawn Click here for relevant information
  9 Offshore bonds: the right choice for the right client Withdrawn Click here for relevant information
  10 Taxation of offshore bonds versus distributor/non-distributor funds Withdrawn Click here for relevant information
  11 International Bond - The basics March 2009 Click here for relevant information
  12 International Bond – Allowable investments March 2009 Click here for relevant information
  14 International Bond – taxation issues of investing in wider investments Withdrawn Click here for relevant information
  15 The Standard Life International Bond (IB) Bank Account March 2009 Click here for relevant information
  16 International Bond – In-specie transfers Withdrawn Click here for relevant information
  17 International Bond - inheritance tax advantages for non-UK domiciles March 2009 Click here for relevant information
  18 The advantages of offshore bonds for non-UK domiciled individuals December 2008 Click here for relevant information

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Pension Briefings

  Briefing Number Subject Date Link to Subject in askTECH
Pension Benefits 1 The lifetime allowance Withdrawn Click here for relevant information
  2 Benefit crystallisation events Withdrawn Click here for relevant information
  3a Pension age - taking benefits and joining schemes June 2009 Click here for relevant information
  3b Pension age - special occupations with low pension ages June 2009 Click here for relevant information
  4 Pension income options Withdrawn Click here for relevant information
  5a Pension death benefits - overview February 2009 Click here for relevant information
  5b Pension death benefits - survivors' pensions February 2009 Click here for relevant information
  5c Pension death benefits - lump sums February 2009 Click here for relevant information
  5d Pension death benefits - pension guarantees February 2009 Click here for relevant information
  6a Pension lump sums - overview February 2009 Click here for relevant information
  6b Pension lump sums - defined benefit schemes February 2009 Click here for relevant information
  8a Trivial pension benefits November 2008 Click here for relevant information
  8b Trivial pension benefits - survivors November 2008 Click here for relevant information
  8c Trivial pension benefits - occupational pension scheme wind up November 2008 Click here for relevant information
  9 Pension benefits on ill-health Withdrawn Click here for relevant information
  10a Secured pensions - overview December 2008 Click here for relevant information
  10b Secured pensions - benefit crystallisation December 2008 Click here for relevant information
  10c Secured pensions - lifetime annuities December 2008 Click here for relevant information
  10d Secured pensions - scheme pensions December 2008 Click here for relevant information
  10e Secured pensions - death benefits January 2009 Click here for relevant information
11a Unsecured pension - overview November 2008 Click here for relevant information
11b Unsecured pension - benefit crystallisation November 2008 Click here for relevant information
11c Unsecured pension - income limits & reviews November 2008 Click here for relevant information
11d Unsecured pension - transfers November 2008 Click here for relevant information
11e Unsecured pension - death benefits November 2008 Click here for relevant information
11f Unsecured pension - pre 6 April 2006 drawdown funds November 2008 Click here for relevant information
11g Unsecured pension - critical yield & mortality drag November 2008 Click here for relevant information
  12a Alternatively Secured Pension - overview February 2009 Click here for relevant information
  12b Alternatively Secured Pension - benefit crystallisation February 2009 Click here for relevant information
  12c Alternatively Secured Pension - income limits & reviews February 2009 Click here for relevant information
  12d Alternatively Secured Pension - transfers February 2009 Click here for relevant information
  12e Alternatively Secured Pension - death benefits February 2009 Click here for relevant information
  12f Alternatively Secured Pension - the IHT position March 2009 Click here for relevant information
  12g Alternatively Secured Pension - the IHT calculation March 2009 Click here for relevant information
  12h Alternatively Secured Pension - the interaction of IHT & unauthorised payments tax March 2009 Click here for relevant information
13a Protected rights - overview November 2008 Click here for relevant information
13b Protected rights - transfers November 2008 Click here for relevant information
13c Protected rights - retirement benefits November 2008 Click here for relevant information
13d Protected rights - death benefits November 2008 Click here for relevant information
13e Protected rights - income drawdown November 2008 Click here for relevant information
15a Enhanced protection - overview February 2009 Click here for relevant information
15b Enhanced protection - tax free lump sums February 2009 Click here for relevant information
15c Enhanced protection - valuing benefits at 5 April 2006 February 2009 Click here for relevant information
15d Enhanced protection - taking benefits February 2009 Click here for relevant information
15e Enhanced protection - transfers February 2009 Click here for relevant information
15f Enhanced protection - death benefits February 2009 Click here for relevant information
15g Enhanced protection - defined benefit schemes February 2009 Click here for relevant information
19a Primary protection - overview January 2009 Click here for relevant information
19b Primary protection - tax free lump sums January 2009 Click here for relevant information
19c Primary protection - valuing benefits at 5 April 2006 January 2009 Click here for relevant information
19d Primary protection - taking benefits January 2009 Click here for relevant information
19e Primary protection - transfers January 2009 Click here for relevant information
19f Primary protection - death benefits January 2009 Click here for relevant information
22a Scheme specific tax free lump sum protection - overview March 2009 Click here for relevant information
22b Scheme specific tax free lump sum protection - valuing rights at 5 April 2006 March 2009 Click here for relevant information
22c Scheme specific tax free lump sum protection - how protection works March 2009 Click here for relevant information
22d Scheme specific tax free lump sum protection - transfers March 2009 Click here for relevant information
23 Paying UK pensions outside the UK November 2008 Click here for relevant information
  24 Pension Term Assurance Withdrawn Click here for relevant information
25a Guaranteed minimum pension (GMP) - overview April 2009 Click here for relevant information
25b Guaranteed minimum pension (GMP) - transfers April 2009 Click here for relevant information
25c Guaranteed minimum pension (GMP) - retirement benefits April 2009 Click here for relevant information
25d Guaranteed minimum pension (GMP) - death benefits April 2009 Click here for relevant information
26a Section 9(2B) rights - overview March 2009 Click here for relevant information
26b Section 9(2B) rights - transfers March 2009 Click here for relevant information
26c Section 9(2B) rights - retirement benefits March 2009 Click here for relevant information
26d Section 9(2B) rights - death benefits March 2009 Click here for relevant information
28a Pension death benefits & trusts - directing who should receive lump sum death benefits April 2009 Click here for relevant information
28b Pension death benefits & trusts - the expression of wish April 2009 Click here for relevant information
28c Pension death benefits & trusts - setting up a trust to accept lump sum death benefits April 2009 Click here for relevant information
28d Pension death benefits & trusts - paying lump sum death benefits to a trust April 2009 Click here for relevant information
Pension Funding 1a Pension funding - overview April 2009 Click here for relevant information
  1b Pension funding - the annual allowance March 2009 Click here for relevant information
  1c Pension funding - pension input periods March 2009 Click here for relevant information
  1d Pension funding - employer pension contributions March 2009 Click here for relevant information
  1e Pension funding - individual pension contributions March 2009 Click here for relevant information
  1f Pension funding - third party pension contributions March 2009 Click here for relevant information
  1g Pension funding - recycling lump sums March 2009 Click here for relevant information
  6a Salary sacrifice and pensions – overview March 2009 Click here for relevant information
  6b Salary sacrifice and pensions – the practical issues March 2009 Click here for relevant information
  6c Salary sacrifice and pensions – potential drawbacks March 2009 Click here for relevant information
  8a In-specie pension contributions - overview November 2008 Click here for relevant information
  8b In-specie pension contributions - taxation December 2008 Click here for relevant information
  8c In-specie pension contributions - process November 2008 Click here for relevant information
  8d In-specie pension contributions - practical issues December 2008 Click here for relevant information
  9a Budget 2009 – proposals to cap pension tax breaks for high income individuals May 2009 Click here for relevant information
  9b Budget 2009 – high income individuals & relevant income May 2009 Click here for relevant information
  9c Budget 2009 – the special annual allowance May 2009 Click here for relevant information
  9d Budget 2009 – pipeline issues & future pension changes for high income individuals May 2009 Click here for relevant information
Pension Investment 1 Pension scheme investment - overview December 2008 Click here for relevant information
  2 Pension scheme investment - loans February 2009 Click here for relevant information
  3 Pension scheme investment - borrowing February 2009 Click here for relevant information
  4 Pension scheme investment - shares December 2008 Click here for relevant information
  5 Pension scheme investment - property December 2008 Click here for relevant information
  6 Pension scheme investment - taxable property under SIPP & SSAS December 2008 Click here for relevant information
  7 Pension scheme investment - connected party transactions December 2008 Click here for relevant information
Pension Regulatory 1a Pensions and divorce - overview November 2008 Click here for relevant information
1b Pensions and divorce - offsetting November 2008 Click here for relevant information
1c Pensions and divorce - earmarking November 2008 Click here for relevant information
1d Pensions and divorce - sharing November 2008 Click here for relevant information
2a Pension sharing - pre-implementation process November 2008 Click here for relevant information
2b Pension sharing - the implementation process November 2008 Click here for relevant information
3 Pension sharing - the the ex-spouse's/civil partner's options November 2008 Click here for relevant information
4a Pension sharing and the lifetime allowance November 2008 Click here for relevant information
4b Pension sharing and transitional protection November 2008 Click here for relevant information
4c Pension sharing and the annual allowance November 2008 Click here for relevant information
  5 Pension rights - maternity, paternity & adoption Withdrawn Click here for relevant information
  6 Pensions & bankruptcy Withdrawn Click here for relevant information
  7 Taxation of unauthorised payments Withdrawn Click here for relevant information
  8 IR35 & pension provision Withdrawn Click here for relevant information
9a Pensions and age discrimination - overview December 2008 Click here for relevant information
9b Pensions and age discrimination - exemptions December 2008 Click here for relevant information
9c Pensions and age discrimination - pension age December 2008 Click here for relevant information
10 Pensions and TUPE December 2008 Click here for relevant information
11a Pension trustee duties - pension trusteeship November 2008 Click here for relevant information
11b Pension trustee duties - trustee knowledge and understanding November 2008 Click here for relevant information
11c Pension trustee duties - trustee meetings November 2008 Click here for relevant information
11d Pension trustee duties - investment November 2008 Click here for relevant information
11e Pension trustee duties - record keeping and controls November 2008 Click here for relevant information
11f Pension trustee duties - scheme administrator role, reporting and levies November 2008 Click here for relevant information
13 Pension trustee duties - member-nominated trustees November 2008 Click here for relevant information
14 Pension trustee duties - internal dispute procedures November 2008 Click here for relevant information
15 Pension trustee duties - pension contribution controls November 2008 Click here for relevant information
16 Pension trustee duties - statement of investment principles November 2008 Click here for relevant information
17 Pension trustee duties - disclosure of information November 2008 Click here for relevant information
18a Pension trustee duties - making changes to existing pension rights November 2008 Click here for relevant information
18b Pension trustee duties - making changes to future pension rights November 2008 Click here for relevant information
19a Pension trustee duties - the role of professional advisers February 2009 Click here for relevant information
19b Pension trustee duties - appointing or removing professional advisers February 2009 Click here for relevant information
19c Pension trustee duties - the scheme actuary February 2009 Click here for relevant information
19d Pension trustee duties - the scheme auditor February 2009 Click here for relevant information
20 Pension trustee duties - whistleblowing March 2009 Click here for relevant information
21a Defined benefit pensions – the statutory funding objective January 2009 Click here for relevant information
21b Defined benefit pensions – funding requirements January 2009 Click here for relevant information
21c Defined benefit pensions – technical provisions and the recovery plan January 2009 Click here for relevant information
21d Defined benefit pensions – providing information on scheme funding January 2009 Click here for relevant information
21e Defined benefit pensions – transfer values January 2009 Click here for relevant information
21f Defined benefit pensions – investments January 2009 Click here for relevant information
22a Winding up a pension scheme - starting the wind up process December 2008 Click here for relevant information
22b Winding up a pension scheme - communicating with scheme members December 2008 Click here for relevant information
22c Winding up a pension scheme - securing benefits December 2008 Click here for relevant information
22d Winding up a pension scheme - surpluses and deficits in defined benefit schemes December 2008 Click here for relevant information
22e Winding up a pension scheme - administrative issues during wind up December 2008 Click here for relevant information
23a Pension compensation schemes - pension protection fund overview February 2009 Click here for relevant information
23b Pension compensation schemes - pension protection fund insolvency and assessment periods February 2009 Click here for relevant information
23c Pension compensation schemes - pension protection fund levy February 2009 Click here for relevant information
23d Pension compensation schemes - pension protection fund compensation levels February 2009 Click here for relevant information
23e Pension compensation schemes - fraud compensation scheme February 2009 Click here for relevant information
23f Pension compensation schemes - financial assistance scheme March 2009 Click here for relevant information
  24 Pension rights & part-time employees Withdrawn Click here for relevant information
State Pension Benefits 1a State pensions - overview April 2009 Click here for relevant information
1b State pensions - basic state pension April 2009 Click here for relevant information
1c State pensions - state second pension (S2P) April 2009 Click here for relevant information
1d State pensions - state earnings related pension (SERPS) April 2009 Click here for relevant information
1e State pensions - state graduated pension April 2009 Click here for relevant information
1f State pensions - living outside the UK April 2009 Click here for relevant information
4a Contracting out - overview March 2009 Click here for relevant information
4b Contracting out - appropriate personal pensions (APP) March 2009 Click here for relevant information
4c Contracting out - money purchase occupational schemes (COMP) March 2009 Click here for relevant information
4d Contracting out - defined benefit schemes (COSR) March 2009 Click here for relevant information
5a State pension credit - overview April 2009 Click here for relevant information
5b State pension credit - the guarantee credit April 2009 Click here for relevant information
5c State pension credit - the savings credit April 2009 Click here for relevant information
Pension Transfers 1a Pension transfers - recognised transfers November 2008 Click here for relevant information
  1b Pension transfers - non-recognised transfers November 2008 Click here for relevant information
  2 Pension transfers - drawdown to drawdown transfers November 2008 Click here for relevant information
  3a Pension transfers - in specie transfers overview November 2008 Click here for relevant information
  3b Pension transfers - in specie transfers of insurance policies November 2008 Click here for relevant information
  3c Pension transfers - in specie transfers of property January 2009 Click here for relevant information
  3d Pension transfers - in specie transfers of shares November 2008 Click here for relevant information
  4a Pension transfers - impact on enhanced and primary protection December 2008 Click here for relevant information
  4b Pension transfers - protected pension ages and scheme specific tax free lump sums December 2008 Click here for relevant information
  5 Pension transfers - transferring UK pension benefits to overseas pension schemes November 2008 Click here for relevant information
  6 Pension transfers - transferring overseas pension benefits to the UK November 2008 Click here for relevant information
  7a Pension transfers - transferring protected rights November 2008 Click here for relevant information
  7b Pension transfers - transferring section 9(2B) rights March 2009 Click here for relevant information
  7c Pension transfers - transferring guaranteed minimum pension (GMP) April 2009 Click here for relevant information

Quick Guides

  Guide Number Subject Date
Pension Quick Guides 1 ASP June 2007
 2 Unsecured pension June 2007
 3 Protected rights June 2007
 4 SIPP investments June 2007
 5 Transitional protection June 2007
 6 Pension trustee duties June 2007
 7 Winding up an OPS October 2008
 8 Budget 2009 pension tax changes May 2009

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Archived Briefings

Briefings in the archive section were correct at the date shown. They have not been updated since and are provided here for information and historical purposes only.

Briefing Number Subject Date
Pensions 1 Self-assessment and pensions contributions March 2006
Pensions 3 Occupational pension schemes - final remuneration and dynamisation March 2006
Pensions 17 Carry back and carry forward March 2006
Pensions 18 The Personal Pension Schemes (Transfer Payment) Regulations 2001 March 2006
Pensions 20 Concurrency March 2006
Pensions 23 Comparison between GPP and CIMP March 2006
Pensions 25 Pension options (annuity v income drawdown v phased retirement) March 2006
Pensions 26 Income drawdown - income reviews under personal pension schemes March 2006
Pensions 30 EPP or PPP....or both? March 2006
Pensions 31 Hancock Annuity March 2006
Pensions 34 Retirement benefits - retained or aggregable? March 2006
Pensions 35 Basis years and cessation of earnings March 2006
Pensions 36 Unapproved Retirement Benefit Schemes March 2006
Pensions 37 Pensions & divorce - ex-spouse and transfer availability March 2006
Pensions 38 Retirement Annuities and the Defined Contribution regime March 2006
Pensions 39 Triviality March 2006
Pensions 40 Pension benefits on ill health March 2006
Pensions 42 Personal pension contributions and tax relief March 2006
Pensions 43 Personal pension v retirement annuity contract March 2006
Pensions 46 Personal pension death benefits before vesting March 2006
Pensions 47 HM Revenue & Customs maximum limits - final salary pension schemes March 2006
Pensions 49 Retirement under occupational pension schemes March 2006
Pensions 50 Money purchase pension limits March 2006
Pensions 51 Trustees' powers, duties and responsibilities March 2006
Pensions 56 Personal pension death benefits after vesting March 2006
Pensions 59 Annuity in payment: requirements March 2006
Pensions 61 FRS17 - Financial Reporting Standard 17 March 2006
Pensions 63 Doctors and dentists A9 concession March 2006
Pensions 64 Section 32 or Personal Pension? March 2006
Pensions 66 Fragmented transfers March 2006
Pensions 67 Two (or more) occupational pension schemes, one employment March 2006
Pensions 68 Protected Rights Drawdown March 2006
Pensions 69 SSAS borrowing March 2006
Pensions 72 SSAS loans March 2006

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