Getting to grips with the new pension rules

This course was held on Friday 19th April 2024, but if you missed it, you can request a recording below.

£145+VAT

3 CPD Hours

120 Days Access

Course outline

With people living to a much greater age, successive governments have been trying to encourage people to save for the future. The changes in 2015 in particular allowed  more flexibility but the system remains horrendously complex. The changes in Finance (No.2) Act 2023 to the Lifetime Allowance Charge have provided new opportunities for those with large pension funds and the increase in the Annual Allowance will allow most individuals to save more in their pension each year.

Who should attend

Partners and staff involved in the provision of advice to clients particularly in the area of retirement planning and estate planning.

Course content 

  • The Annual Allowance and the charge when the limit is exceeded
  • Restricted Annual Allowance for individuals with high income
  • Defined Benefit and Defined Contribution schemes
  • Scheme Pays elections
  • Implications of the abolition of Lifetime Allowances charge
  • Consequences of protecting the Lifetime Allowance
  • Planning advice –
    • Pensions as part of tax-efficient extraction from the family company
    • Third party contributions
    • Pensions as a part of estate planning
    • “My business is my pension scheme” – CGT BAD relief on sale

Course speaker

This course is presented by: Martyn Ingles

Martyn Ingles qualified as a Chartered Accountant in 1982 and trained in taxation with an international firm. He has been a partner in a medium-sized firm of accountants and now runs his own tax consultancy.  In addition to being a highly-experienced presenter, Martyn runs his own practice and provides tax consultancy services.

How long is this course?

One day – from 9.30am - 12:30pm

Course location and cost

Our high-quality programmes are delivered virtually and face-to-face for your convenience.

Swindon

Non-members - £145 + VAT

Online members - £108 + VAT

Full members – FREE

Online

Live via webcast

Non-members - £145 + VAT

Online members - FREE

Full members – FREE

If you would like to find out about accessing cost-effective training for you and your team through our membership programme, you can learn more here.

Recording of live sessions: Soon after the CPD Course has taken place, you will be able to go back and access the recording should you wish to revisit the material discussed.

*A recording will automatically be received for those attending the live online webcast. they are available upon request for venue attendees.