The key points for post-2012 workplace pensions following the Coalition Government’s review of auto-enrolment of employees into pension schemes.

The new pension funding rules introduced on 5 April 2011 brought in fixed protection for individuals saving towards the old lifetime allowance limit of £1.8 million. The form to apply for fixed protection is now available from HMRC.

Adrian Walker summarises the Government announcement of amendments to pension tax legislation on 9 December 2010.

Adrian Walker looks at pension planning opportunities created by the ability to carry forward unused annual allowances.

6 April 2011 saw significant changes to the rules governing how individuals could build retirement income through private pension arrangements with changes to the Lifetime Allowance threshold also applying from the beginning of the 2012/13 tax year.

The changes were introduced with relatively short notice and therefore little time to take account of the impact the changes may have for many clients.

To help identify the potential effect of the changes and the planning opportunities that are presented by the new funding rules we have built a series of short videos aimed at key elements of the new accumulation process.

This article explains the need to protect valuable pre A-Day tax-free cash entitlements held in occupational pension schemes.

The Equality Act is designed to consolidate numerous separate pieces of legislation into one set of rules, in order to achieve a more consistent approach to all aspects of anti-discrimination law. It has a bearing on the structures of pension arrangements. This article gives a more detailed analysis of it's effect on pensions.

When considering the possible transfer of the cash equivalent of a client’s defined pension benefit it is a regulatory requirement to prepare a detailed transfer analysis report (except where a client is crystallising benefits within 12 months of the transfer). To help you in this process we have provided a sample of the report output below to which we have added explanatory notes.

Adrian Walker outlines upcoming changes to Protected Rights and the associated retirement planning opportunities.

QROPS now form a key element of retirement planning for individuals with UK pension funds who are planning to emigrate and want to look at the options for retaining their existing UK-registered pension scheme funds under UK legislation. This document looks to answer some of the key questions surrounding what a QROPS is and the rules applying to the way such schemes operate.