Transact Technical Centre
Welcome to the Technical Centre, giving you access to insights and articles from our experienced Technical Team.
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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....
June 5, 2025
Generally, once a gift has been made it cannot be ‘undone’ as doing so cancels the inheritance tax planning objectives. However, where someone’s estate is...
May 12, 2025
Whilst you can give any amount away as outright gifts, and IHT may only be payable if you die within seven years of making each...
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...