DAVY Private Clients UK

028 9031 0655

June’s Technical Briefing

Timing is Everything: Relief for the Self Employed

Partners and sole traders can only make personal contributions to their own pension plan.  They cannot themselves benefit from employer contributions in the way say a company director is able to.  This means that only income tax relief is available and so the timing of contributions in relation to the tax year is significant.

Click here to download pfc Timing is Everything: Relief for the Self Employed

Increase to maximum GAD limits from 26th March 2013

New legislation has been issued that will increase the current capped drawdown GAD limit from 100% to 120% with effect from 26 March 2013.

Click here to download pfc Increase to maximum GAD limits from 26th March 2013 

To protect and serve: packaged trusts, trustees and protectors

Advisers take great care to recommend the right inheritance tax planning trust to their clients.  This article explains why clients should chose and review their trustees and any protector with equal care.

Click here to download pfc To protect and serve: packaged trusts, trustees and protectors