Transact Technical Centre - Pensions
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May 12, 2026
HMRC published Pension Schemes Newsletter 180 in April 2026, providing the first detailed — if still provisional — guidance on the transitional regulations that will...
May 9, 2026
On 25 March 2026, the FCA published Consultation Paper CP26/10: Simplifying the Pensions and Investment Advice Rules. This paper builds on the long-running Advice Guidance...
April 8, 2026
The Money Purchase Annual Allowance (MPAA) was introduced alongside the 2015 ‘freedom and choice’ reforms. Its purpose is to prevent "pension recycling"—where individuals access their...
February 11, 2026
As we start to approach the end of the tax year, the clock starts ticking for maximising contributions into tax exempt wrappers. Whilst the standard...
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...