Changes proposed in Summer 2015 Budget

Commentary – Gaines on Pension Tax 2.13

Death benefit lump sum

Commentary – Gaines on Pension Tax 5.9.3

Drawdown pensions

– see Drawdown pensions

Funding

Commentary – Gaines on Pension Tax 1.8.3

Money purchase annual allowance

Commentary – Gaines on Pension Tax 2.5.6

Pension credits (dissolution of marriage/civil partnership)

Commentary – Gaines on Pension Tax 3.13.3

Valuation of benefits for transitional protection

Commentary – Gaines on Pension Tax 11.3.3