Transact Technical Centre - Pensions
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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....
May 10, 2025
We are often asked about how pension scheme members can maximise their pension contributions, taking into account the annual allowance, tapered annual allowance, and the...
May 10, 2025
It has been over two years since the announcement that the normal minimum pension age (NMPA) will be increased from age 55 to age 57...