Accumulation and perpetuity periods

Death benefits for joiners after 5 April 2010

Commentary – 12.17.2

Death benefits for joiners before 6 April 2010

Commentary – 12.17.3

Principles

Commentary – 12.17.1

Transfers

Commentary – 12.17.4

Advantages of

Commentary – 12.2

Asset protection

Commentary – 12.9.5

Benefit payments (taxation of)

Commentary – 12.9.2

Benefits for surviving spouse

Commentary – 12.10.7

Benefits paid from multiple schemes

Commentary – 12.14.2

Capital gains tax

Commentary – 12.18

Consultative documents

Commentary – 12.15

Contract-based pension schemes

Commentary – 12.14.5

Control over who benefits

Commentary – 12.9.6

Death of beneficiary

Commentary – 12.9.412.14.6

Death of member at 75+

Commentary – 12.3.312.7.112.9.2

Death of member following transfer

Commentary – 12.15

Death of settlor

Contract-based schemes

Commentary – 10.8.6

Exit charge

Commentary – 10.8.3

Generally

Commentary – 10.8.1

HMRC consultative documents

Commentary – 10.8.4

Periodic charge

Commentary – 10.8.2

Trust-based pension schemes

Commentary – 10.8.5

Discretionary disposal

Commentary – 10.2.2

Discretionary trust

As preferred vehicle

Commentary – 12.10.5

IHT charges

Commentary – 12.13

Drawdown (compared)

Commentary – 12.9.1212.19

Establishing the trust

Commentary – 12.10.4

Exit charges

Commentary – 12.13.3

Expression of wish

Commentary – 12.10.6

Flexi-access death benefits

Commentary – 12.1.212.3.312.5.212.9.10

Flexi-access drawdown (compared)

Commentary – 12.19

Flexi-pensions

Commentary – 12.5.212.9

Income tax

Commentary – 12.10.712.18

Inheritance tax

After death of settlor

Commentary – 12.13

Before death of settlor

Commentary – 12.11

In other circumstances

Commentary – 12.14

Integrated or separate

Commentary – 12.10.212.1212.13.4

Investment strategy

Commentary – 12.10.7

Loans and payments to surviving spouse

Commentary – 12.10.712.14.8

Loans to beneficiaries

Commentary – 12.9.7

Movements between trusts

Commentary – 12.13.2

Nature of trust

Commentary – 12.112.10.2

Overview

Commentary – 10.7 ; 12.1.2

Payment of death benefits

Commentary – 12.12

Periodic charges

Commentary – 12.13.2

Perpetuity and accumulation periods

Commentary – 4.3.1

Reducing significance for pensions

Commentary – 10.2.2

Reporting requirements

Commentary – 12.16

Rysaffe planning

Commentary – 12.14.512.14.7

Same-day transfer rules

Commentary – 12.9.1112.15

Separate or integrated

Commentary – 12.10.212.12

Successor beneficiary

Commentary – 12.9.3

Tax credits on payments to beneficiaries

Commentary – 12.9.9

Taxation of income and gains

Commentary – 12.18

Transfers between schemes

Commentary – 12.14.312.14.4

Transfers to contract-based schemes

Commentary – 12.14.5

Trust-based pension schemes

Commentary – 12.13.2

Use of

Commentary – ¶1212.9.1012.10.3