Technical centre

Normal Minimum Pension Age transitional provisions

The increase in IHT receipts exposed

FCA CP26/10: simplifying the pensions and investment advice rules — what you need to know

Timing tax-free cash: a refresh of LSA and LSDBA

The money purchase annual allowance (MPAA) and how to avoid it

Year-end tax planning: making the most of the available allowances

Investment bonds, top slicing and the personal savings allowance

Bond withdrawals – calculating chargeable gains

Maximising pension contributions and the tapered annual allowance

Age 75 tests and their impact on the lump sum allowance and lump sum death benefit allowance

Understand the impact of age 75 tests on LSA and LSDBA, including recent rule changes and planning implications.

Overview of salary sacrifice changes

Understand the upcoming salary sacrifice changes with Transact, including NIC caps, employer costs and implications for pension contributions.

Transitional Tax Free Calculator

Use Transact’s Transitional Tax Free Calculator to assess how pre‑2024 benefit crystallisation events impact a client’s lump sum and death benefit allowances.

Lump Sum Allowance and Lump Sum Death Benefits Calculator

Use Transact’s Lump Sum Allowance and Death Benefits Calculator to assess available allowances based on pre‑6 April 2024 lifetime allowance usage.

The Budget 2025

Read about the key announcements from Budget 2025, including changes to tax, pensions, ISAs and inheritance tax planning.

Onshore bond internal rates of tax

In this technical article, we examine how changes to savings tax rates may impact onshore bond internal taxation and tax credit alignment.

Individual savings account changes confirmed

Explore confirmed ISA changes, including new cash ISA limits, transfer restrictions and the impact on planning strategies.

The name’s Bond: are investment bonds the 007 of financial planning?

Read how Transact’s investment bonds support tax-efficient planning, including their role alongside pensions in a changing tax environment.

ISAS in transition: upcoming changes to permissible investments and potential cash changes

Read more about the potential changes to ISA rules, including permissible investments and the treatment of cash holdings.

Capital gains tax – impact of recent changes and possible reforms

In this technical article, we explore the impact of recent capital gains tax changes, including reduced allowances, higher rates and potential reforms.

Investment bonds and pensions – a longstanding relationship

In this technical article, explore how investment bonds and pensions can work together to reduce tax and enhance pension savings through effective planning.

Flexibility and ISAS: current rules and planning opportunities

In this technical article, we explain how ISA flexibility works, including withdrawals, replacements and key planning considerations.

IHT and pensions – further clarity and procedural update

Explore updates to inheritance tax on pensions, including new rules, reporting changes and planning implications.

Lifetime ISA – views of the Treasury Select Committee

In this technical article, we examine the Treasury Select Committee’s views on Lifetime ISAs and the implications for savings and retirement planning.

Pension commencement lump sums for individuals with enhanced or primary protection

In this technical article, we explain how pension commencement lump sums are calculated for individuals with enhanced or primary protection.

A study in gifting – what now for assets that qualify for business and agricultural relief?

Explore how upcoming changes to business and agricultural relief impact inheritance tax planning, including gifting strategies and trust considerations.

Salary sacrifice – is change on the horizon?

How might salary sacrifice rules change? Read Transact’s technical article on potential reforms to National Insurance treatment and the impact on pension contributions.

A study in gifting – too late to change after death?

Explore how a deed of variation can reshape an estate after death, including key inheritance tax and capital gains tax implications.

A study in gifting – the challenge of large-scale wealth transfer

In this article, discover how family investment companies can support large-scale wealth transfer and help manage inheritance tax exposure.

Annual limit for pension contributions

In this technical article, we outline the annual limit for pension contributions, covering tax relief, earnings thresholds and planning implications.

Increase to normal minimum pension age

Read about how the increase to the normal minimum pension age affects access to pension benefits and key planning considerations.

Investment bonds – topping up verses new policy

Understand the implications of topping up an investment bond versus creating a new policy, including flexibility and tax treatment.

A study in gifting – distributions from a relevant property trust

This technical article examines how distributions from relevant property trusts are taxed, covering both income tax and inheritance tax implications.

Tax year end reporting – annual allowance charge and scheme pays

In this technical article, we explore tax year-end reporting for annual allowance charges, including scheme pays options, deadlines and key requirements.

Offshore reporting funds – excess reportable income and capital gains

In this technical article, we explain offshore reporting funds, excess reportable income and how they impact tax reporting and capital gains.

Maximising investment bond flexibility and the advantages of higher segmentation

Explore how investment bond segmentation affects flexibility, withdrawals and tax-efficient planning.

A study in gifting – periodic issues

Understand how periodic charges impact relevant property trusts, including ten-year anniversary rules and key inheritance tax considerations.

Getting the most out of Lifetime ISA

This technical article, explains how Lifetime ISAs work, including rules, tax treatment and key planning considerations for savings and retirement.

A study of gifting – discounted gift trusts

Discover how discounted gift trusts work, including valuation discounts, retained income and key inheritance tax implications.

A study in gifting – loan trusts

Explore how loan trusts work as an inheritance planning solution, including gifting strategies and key IHT considerations.

Pensions, IHT headaches and the potential for gifting

Pensions and IHT changes explained – read Transact’s technical article on gifting strategies and their role in estate planning.