May 2014

May 2014

  • The Pensions Act 2014 – significant changes
  • The Inheritance Tax and Trustees’ Powers Act 2014 – the main changes
  • HMRC clarifies budget pension changes
  • HMRC confirms lifetime annuities can be backdated
  • Drafting pre-nuptial agreements could carry a risk for the adviser
  • The Care Act 2014
  • Income withdrawal rate for June 2014