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Knowledge Direct

The Trusts and Technical Solutions team provide wide ranging technical support for Old Mutual Wealth’s platform and heritage business. They cover pensions, trusts, taxation and legislation. The team operates a help desk from 8am to 5pm.

Telephone Helpdesk: 023 8072 6010

Latest articles

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Taxation of discretionary trusts holding pure protection policies - Quick reference guide

A quick reference guide providing information on the tax treatment of a life assurance/pure protection policy when subject to a discretionary trust. Topic:Discretionary Trusts
The order of gifting and 14 Year rule: Quick reference guide

The order of gifting and 14 Year rule: Quick reference guide

This quick reference guide provides information on how the order in which donors make Potentially Exempt Transfers and Chargeable Lifetime Transfers can affect the amount of inheritance tax (IHT) payable on their death. Topic:Lifetime Gifts

Normal expenditure out of income - Quick reference guide

This guide will provide you with the information you require to advise clients wanting to make regular gifts out of excess income. Topic:Lifetime Gifts

Residence nil rate band - Quick reference guide

We have provided two quick reference guides to explain the Residence Nil Rate Band. Topic:NIL Rate Band

Taxation of discretionary trusts - Quick reference guide

The Inheritance Tax treatment of discretionary (relevant property) trusts can be complicated. We have broken this down into three quick reference guides to help make the subject easier to digest. Topic:Discretionary Trusts
Walker v Innospec

Walker v Innospec – Pensions and same sex marriages July 2017

Mr Walker worked for a company called Innospec and joined their pension scheme in January 1980 and remained a member until his retirement in 2003. Mr Walker had been together with his partner since September 1993 and entered into a civil partnership on 23 January 2006. Topic:Pension case law summaries
Hymanson v HMRC

Hymanson v HMRC – Challenge against the loss of fixed protection November 2018

The lifetime allowance (LTA) is the amount that can be saved into a registered pension scheme for the provision of retirement benefits without creating an excess tax charge. Topic:Pension case law summaries
HMRC V Staveley

HMRC V STAVELEY – Pensions and IHT January 2017

Mrs Staveley died in 2006. At the point of death Mrs Staveley had recently transferred her section 32 policy into a personal pension. Topic:Pension case law summaries
Barber v Guardian Royal Exchange

Barber v Guardian Royal Exchange (European Court of Justice) – 17 May 1990

Prior to the Barber judgment, it was permissible and normal practice for UK occupational pension schemes to have unequal retirement ages between male and female members, usually at 65 for men and 60 for women. Topic:Pension case law summaries
Horton v Henry

Horton v Henry (High Court) – 17 December 2014

The High Court rejected an application from a trustee in bankruptcy for access to a bankrupt’s pensions which was not yet in payment. Topic:Pension case law summaries

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