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Paper chain

Recent guidance from HMRC demonstrates the ?importance of keeping the paperwork for pension ?schemes superseded by a SIPP. Judith Morris reports

15 December 2011

Some aspects of the private client adviser’s work can be far removed from his or her own personal financial affairs: cross-border wealth structuring for UHNWIs is, in the words of the anonymous Victorian reviewer of Shakespeare’s Antony and Cleopatra, so “very different from the home life of our own dear Queen”. But there are topics where professionals are likely to tune in particularly closely, because this is an issue that affects them personally. One such area is pensions.

Skeleton outline

A familiar angle on pensions is inheritance tax (IHT) structuring, generally arranging for the death benefits of multiple pensions to pass to a single trust. A notable further trend in recent years has been a movement, among ?those with higher-value pensions, into self-invested personal pensions (SIPPs): the independence they provide can be very attractive. Recent consolidating Q&As agree...

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