In the determination dated 8 May 2026 relating to the European Metal Recycling Limited Pension and Life Assurance Scheme (CAS -85140-P4M5) TPO considered different types of forfeiture clauses and reviewed case law such as Lloyds Banking Group Pensions Trustees Ltd
More about Pensions Ombudsman upholds Executor’s claim to past pension paymentsThe first reported decision on BLOs appeared in 2025. In the last two months alone, two further significant decisions have underlined just how powerful – and far-reaching – these orders are. Crest Nicholson v Ardmore was the first fully contested
More about Building Liability Orders – the net widensThe Government has now launched its consultation on the design and delivery of the HVCTS, running from 19 May 2026 to 14 July 2026. The consultation is inviting views from local government, homeowners, tax experts, legal professionals and the wider
More about New High Value Council Tax Surcharge: consultation reveals how the regime could workOn 23 March 2023 Cross Transport Ltd went into a moratorium under s A3 Insolvency Act 1986. It incurred protected moratorium debts totalling £643,437. On 5 June 2023 it went into administration following a notice of intention to appoint administrators
More about Cross Transport Ltd (in administration)The LSE has indicated that there will be a separate consultation on the contents of an AIM admission document with a view to modernising, simplifying and streamlining the admission process, to make it more user friendly and proportionate. The ambition
More about Proposed changes to the AIM Rules – AIMed at making AIM stronger and more competitiveProcessing sensitive and special category data increases the risks of data breaches. Pension schemes are attractive targets for cyber-attacks, for example, the attack suffered by Capita in March 2023. Schemes are exposed to significant financial and reputational risk. Last year
More about Data protection – vulnerability of pension schemesNot a day goes by without some shift in the UK economic landscape. Against a backdrop of continual tax reform, evolving regulation, and an ever-present political undercurrent, stability can often feel elusive. As we look ahead to the remainder of
More about Globally Speaking – June 2026From 6 April 2027, many unused pension funds and pension death benefits under registered pension schemes will be brought into a deceased person’s estate for inheritance tax (“IHT”) purposes. This marks a significant shift – for years, pensions have been
More about Planning for major change: relevant unused pension funds and pension death benefits will become subject to inheritance tax from 6 April 2027Many of them travelled to Britain leaving not only their loved ones but cash assets and generational land passed down often informally without registered titles. This has created major vulnerabilities and risk of loss for many that have been away
More about The Windrush generation: a legacy worth protectingFor internationally mobile individuals, the UK’s post-6 April 2025 tax landscape requires careful forward planning. Two milestones will often be particularly significant: the end of the four-year period under the foreign income and gains (FIG) regime for recent arrivers; and
More about International mobility and UK tax: planning for two critical milestones