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Pensions

Articles

A rich man's world?

A rich man's world?

The offshore world has a reputation of being exclusively for wealthy tax payers, but in reality many jurisdictions offer 'ordinary' people the chance to ensure their future financial security, say Dawn Tindall and Jonathan Carter
Update: pensions

Update: pensions

Alan Fowler reviews recent developments on Personal Accounts, provides a reminder about consultation, a warning for trustees, and an update on overseas schemes
Striking a balance

Striking a balance

The conflict between the need to comply with the new practice direction on pre-action conduct and the duty to serve clients' best interests could make efficient dispute resolution more difficult to achieve, says James Maton
I will survive

I will survive

Survivorship clauses have outlived their usefulness and they could now make the inheritance tax position substantially worse, says Malcolm Finney
Conditional discharge: a new order?

Conditional discharge: a new order?

Hospital managers should tread carefully before making a conditional discharge order following the latest Mental Health Act's Code of Practice, says Andrew Parsons
Feathering the nest

Feathering the nest

Alan Fowler details the key provisions of the Pensions Act 2008, including the requirement that employers make compulsory pension provision
Paying your dues

Paying your dues

The House of Lords decision in Raguz may be common sense, but certain procedural problems for practitioners remain unresolved, say Teresa Edmund and Tim Allen
Constructive thinking

Constructive thinking

Mark Pawlowski asks whether there is scope for giving effect to informal land agreements by applying constructive trust doctrine