HMRC

Clara superfund deal, Rothesay purchases portfolio and surplus repayments order

Authorised surplus payment charge to be reduced from 35% to 25% from 6 April

February update sets out list of frequently asked questions on LTA for industry

LTA removal sparks concern about implementation, member communications and scheme benefit design

Analysis finds total amount of overpaid tax paid out since 2015 is approaching £1.2bn

Over £1.1bn has been reclaimed in overpaid pensions tax since freedoms were introduced

Chancellor felt ‘forced’ to act as number of people caught increased

Fieldfisher’s Jeremy Harris urges schemes to take account of the new allowances

ACA warns of ‘unintended outcomes’ if draft legislation is not swiftly finalised

PP’s regular columnist looks at HMRC’s idiosyncratic approach to simplification