November 2017
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Latest Development - Tech Zone - In Association with Prudential

  • Drawdown rates

    30 March 2017

    Promulgation of a ‘safe’ withdrawal rate for drawdown investors is dangerous, argues Andrew Pennie, head of Pathways, Intelligent Pensions Recent research by Aegon and EValue declared the ‘rule of thumb’ safe withdrawal rates for drawdown are out of date but then went on to announce additional ‘rule of thumb’ rates based on a sliding...

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  • Corporate Investment boxset now on Prudential’s Knowledge TV

    28 March 2017

    Brand new to Prudential’s Knowledge TV is a seven-part CPD-accredited ‘Corporate Investment’ boxset.   It’s likely that many corporate investors have surplus cash sitting on deposit, but with interest rates remaining at historically low levels, how can these companies make their money work harder? This boxset seeks to understand directors’ overarching concerns and explores how...

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  • Technical Special: Spring Budget Analysis 3

    14 March 2017

    In the third of four articles analysing details of the Spring Budget, Prudential’s technical team looks at the reduction to the Money Purchase Annual Allowance. In the last Autumn Statement the Chancellor announced a consultation on government proposals to reduce the Money Purchase Annual Allowance (MPAA) from its current level of £10,000 to £4,000. There...

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  • Technical Special: Spring Budget Analysis 2

    13 March 2017

    In the second of four articles analysing details of the Spring Budget, Prudential’s technical team looks at the imposition of a transfer charge on UK pensions moving overseas.

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  • Technical Special: Spring Budget Analysis 1

    13 March 2017

    In the first of four articles analysing details of the Spring Budget, Prudential’s technical team looks at the reduction in the Dividend allowance. In the 2016 Budget, then Chancellor of the Exchequer George Osborne announced that from the 2016/17 tax year the dividend credit would be removed and in its place a £5,000 zero...

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  • The mysterious case of the client with two basic rate bands

    6 March 2017

    The Scotland Act 2012 gave the Scottish Parliament the power to set the Scottish rate of income tax (SRIT). In due course, SRIT came into effect on 6 April 2016. Graham Robb, Senior Technical Manager at Prudential, explores. The Scotland Act 2016 then built on these powers and allowed the Scottish Parliament the power...

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  • Calculation of IHT in relation to pensions and Staveley

    1 March 2017

    Helen O’Hagan, Technical Manager at Prudential, considers the impact of Inheritance Tax (IHT) on pension death benefits and also the potential impact of the Staveley case. The rise in Defined Benefit (DB) transfers and indeed the general trend to transfer from any scheme which has more limited death benefits to a more flexible scheme,...

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  • Part surrender (and part assignment) gains on insurance bonds

    26 February 2017

    The ‘Lobler’ saga has been on the go since the appeal in 2015. Helen O’Hagan, Technical Manager at Prudential, explores the consultation that’s been ongoing since then and the resulting legislation that’s due to be introduced in the Finance Bill 2017. The ‘Lobler’ saga has been on the go since the appeal in 2015,...

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