Transact Technical Centre - Pensions
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January 13, 2026
Given the complexity surrounding the lump sum allowance (LSA) and lump sum death benefit allowance (LSDBA), the impact of benefit crystallisation events (BCEs) prior to...
January 13, 2026
One of the less surprising measures in the Autumn Budget 2025 was the announcement of changes to the NIC treatment of pension contributions made via...
August 7, 2025
The announcement in last October’s Budget that ‘unspent pension funds’ would be in scope for inheritance tax (IHT) from April 2027 has caused considerable reflection...
July 10, 2025
With the introduction of the Lump Sum Allowance (LSA) and the Lump Sum and Death Benefit Allowance (LSDBA) we have new methods for testing the...
June 10, 2025
In the run up to last year’s Autumn Budget there was considerable speculation over the tax breaks afforded to pension contributions and lump sum payments....