Insights - Wilberforce

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Crimes, fines and penalties under PSA 2021 – Financial penalties

In the fourth of his series entitled “Pension Law Technical Bites: Crimes, fines and penalties under PSA 2021”, David Pollard takes an in-depth look at financial penalties. David has put together some helpful slides to go along with this video which can... Read more

David Pollard
Tuesday 1 June 2021

Articles

Trusts taxation reform: not today please!

To download and read this piece as a PDF, please click here. Commentary by Michael Ashdown. What are the principles underpinning the taxation of trusts, and does the law as it stands align with them? These were the two broad questions... Read more

By Michael Ashdown
Thursday 29 April 2021

Webchats

Pensions Law Technical Bites: Crimes, fines and penalties under PSA 2021 – Reasonable excuse

In the third of his series entitled “Pension Law Technical Bites: Crimes, fines and penalties under PSA 2021”, David Pollard looks at “reasonable excuse”, focusing on the new crimes. David has put together some helpful slides to go along with... Read more

David Pollard
Tuesday 20 April 2021

Articles

An Enlightened Approach to Taxpayer Confidentiality: The Story of the First Income Tax

To download and read this piece as a PDF, please click here. Commentary by Paul Newman QC Confidentiality is a fundamental concept at the heart of the modern taxation system. The need to strike a balance between the taxpayer’s right to... Read more

By Paul Newman KC
Tuesday 6 April 2021

Webchats

Pensions Law Technical Bites: Crimes, fines and penalties under PSA 2021 – Elements of a crime

In the second of his series entitled “Pension Law Technical Bites: Crimes, fines and penalties under PSA 2021”, David Pollard looks in more depth at the elements of a crime: the causation and intention (or knowledge) elements of the main two new... Read more

David Pollard
Tuesday 6 April 2021

Articles

The ‘Prudence’ Test for Trustees in Pension Scheme Investment (2021) 34 Tru LI 215

By David Pollard
Thursday 25 February 2021

Articles

You raise me up; but for how much longer? CGT and the uplift on death

To download and read this piece as a pdf, please click here. Commentary by Simon Atkinson. The cost of the ongoing pandemic to the Exchequer is well documented. Late last year the OBR[1] forecast that over £270bn would be borrowed... Read more

By Simon Atkinson
Monday 1 February 2021

Articles

Time to act: the UK Trust Register and the Fifth Money Laundering Directive

By Michael Ashdown
Tuesday 19 January 2021

Articles

Proposed new one-off wealth tax to raise revenue in response to pandemic

By Elizabeth Houghton
Monday 14 December 2020

Webchats

Pensions Law Technical Bites: Crimes, fines and penalties under PSA 2021 – Overview and TPR Choices

In the first of his series entitled “Pension Law Technical Bites: Crimes, fines and penalties under PSA 2021”, David Pollard gives an overview and looks at TPR choices. David has put together some helpful slides to go along with this video which... Read more

David Pollard
Tuesday 30 March 2021

Webchats

Top 5 pensions cases for the 2020/21 legal year

Jonathan Hilliard KC and James Walmsley walk you through their top 5 upcoming pensions cases!

Jonathan Hilliard KC | James Walmsley
Monday 19 October 2020

Webchats

Top 5 pensions cases of the past legal year

David Pollard and James Walmsley walk you through the top 5 pensions cases of the past legal year!

David Pollard | James Walmsley
Friday 16 October 2020