Chris Edwards-Earl looks at how trustees can ensure they use ‘without prejudice’ correctly
Regulations will create new reporting requirements for large UK companies
Inherited values may no longer be excluded from marginal rate income tax
RSM says cross-party consensus would bring clarity to pension reform agenda
LCP partner says the events of September 2022 have changed the picture significantly
Private members’ bill seeks to introduce two extensions to AE
Could changes to surplus rules encourage greater risk to be taken in DB schemes?
James Carter says the work to remove the LTA from April 2024 shows why stability is needed
Consultants say remedy may limit funds’ ability to focus on other issues
PP’s regular columnist explains what links a Sports Illustrated’s model with pensions