Additional voluntary contributions (AVCs)

Commentary – Gaines on Pension Tax 2.16

Changes proposed in Summer 2015 Budget

Commentary – Gaines on Pension Tax 2.13

Contributions

Closing value

Commentary – Gaines on Pension Tax 2.6.3

Common fund

Commentary – Gaines on Pension Tax 2.6.1

Opening value

Commentary – Gaines on Pension Tax 2.6.2

Death benefits

Lump sums

Commentary – Gaines on Pension Tax 5.9.2

Pension protection lump sum

Commentary – Gaines on Pension Tax 5.9.4

Scheme pension

Commentary – Gaines on Pension Tax 5.3.2

Uncrystallised rights

Commentary – Gaines on Pension Tax 5.3.2

Funding

Generally

Commentary – Gaines on Pension Tax 1.8.3

Hybrid schemes

Commentary – Gaines on Pension Tax 1.8.3

Lump sums

Commentary – Gaines on Pension Tax 7.2.5

Pension credits (dissolution of marriage/civil partnership)

Commentary – Gaines on Pension Tax 3.13.3

Taxation of member benefits

Anti-avoidance rules

Commentary – Gaines on Pension Tax 4.6.4

Generally

Commentary – Gaines on Pension Tax 4.6.1

Guaranteed payments

Commentary – Gaines on Pension Tax 4.6.3

Increases in pension

Commentary – Gaines on Pension Tax 4.6.4

Reductions in pension

Commentary – Gaines on Pension Tax 4.6.5

Requirements of scheme pension

Commentary – Gaines on Pension Tax 4.6.2

Transfers

– see Transfers

Valuation of benefits for transitional protection

Commentary – Gaines on Pension Tax 11.3.3