HMRC

There have been some interesting legal decisions recently which have affected the rights of couples, be they married or cohabitees, and could potentially lead to changes in the way finances are managed and advised on.

Suffolk Life has questioned whether the regulation of Self Invested Personal Pensions put in place by the Financial Services Authority earlier this month will achieve all its aims.

A lack of immunity in the offshore ‘amnesty' announced by HM Revenue & Customs means the system could be dangerous for more complex disclosure cases, warns a director from law firm DLA Piper.

The decision by Special Commissioners to reject an appeal over Inheritance Tax and nil-rate band will trusts has come as no surprise, claims Standard Life, but argues it doesn't affect the way trusts work.

HM Revenue & Customs has unveiled plans for an offshore ‘amnesty' which could affect over one million people and bring in around £5bn for the Treasury in unpaid taxes.

From October pension schemes will have to file certain information electronically, as HM Revenue & Customs says it will reject any paper returns received after the deadline.

A test case decision by HM Revenue & Customs' Special Commissioners could mean the use of nil rate band discretionary trusts to avoid Inheritance Tax is under threat, claims MacIntyre Hudson.

A-day has been part of my life for the last five years. I have been involved with its development, from its original launch in the Green Paper in December 2002 (Simplifying the taxation of pensions: increasing of choice and flexibility for all).

Enhancements to pension transfer values is a practice which has been warned against by the industry for a while, but have recent decisions by government bodies and departments to crack down on the practice actually killed it off?

Advisers should undertake "appropriate training" before starting to advise on Real Estate Investment Trusts, warns the Financial Services Authority.