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Pension reform: how recent changes in legislation could affect your plans for retirement (November 2010)
Changes in pension tax rules have resulted in yet another complex set of issues to be considered. In some circumstances, it might be worthwhile making (or asking your employer to make) a large fully tax-relieved contribution today, which will not be possible after 5th April 2011. Whilst for other people, the best course of action would be to delay making any pension contribution until the new tax year.
Pension Reform

Inheritance tax planning: back on the agenda (November 2010)
Many people have been adopting a “wait and see” approach to inheritance tax planning over the past years which appears to be due to political uncertainty and the possibility that the Conservatives would introduce a nil rate band of £1 million. However, now that the nil rate band of inheritance tax has been frozen at £325,000 until 5th April 2015, it might be worth revisiting your inheritance tax plans.
Inheritance tax planning

Annuity options in retirement
Traditional annuities are not as popular as they once were, but shouldn’t be written off. More and more retirees are moving into income drawdown with the intention of taking an alternatively secured pension (ASP) from the age of 75. But the alternative – the traditional and once compulsory annuity – is still around and has developed significantly over the last decade.There are a broad range of annuity options available including conventional annuities, indexed-linked annuities, capital protected annuities, enhanced annuities, impaired life annuities, with-profits and unit-linked annuities and guaranteed annuities.
Annuity options in retirement

Pensions: protected rights and self investment
It is estimated that around ten million pension savers have accrued an element of ‘protected rights’ following a decision to contract out, or forfeit their entitlement to, the State Earnings Related Pension Scheme (SERPS) – or, from 6 April 2002, the State Second Pension (S2P). Some savers who have consolidated their pension funds into a Self Invested Personal Pension (SIPP) might have to remain in a closed or poorly-performing insurance based fund.
Protected Rights and Self Investment

Use your exemptions before it’s too late
There are many ways for families to reduce their inheritance tax (IHT) liability. We review the exemptions available. The recent rise in property values has brought many people into the IHT net and last year, the Government earned over £3.5bn from IHT, an increase of almost 50% in just five years.
Use your exemptions before it’s too late

Inheritance tax and protecting pension benefits on death
For many people, pension funds represent their second most valuable asset after their home. However, most have little idea what will happen to their pension on their death. While the issues might be quite complex, the solutions set out in this guide are generally quite simple to implement.
Protecting pension benefits on death

A question of trust: inheritance tax and wills
Having stayed relatively unchanged for two decades, the inheritance tax (IHT) treatment of trusts is very different following the Finance Act in July 2006. You might have to review your will to determine whether your expectations can still be achieved without giving rise to any unexpected tax liabilities.
A question of Trust

UK Real Estate Investment Trusts (REITs)
As of 1 January 2007, investors will be able to invest in shares in UK Real Estate Investment Trusts (REITs). In reality it will take existing property companies some time to convert to a REIT so that initially the market will be small, but rapid growth is expected.
REIT