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Hot topics

Our Trusts and Technical Solutions team provide wide ranging technical support for Old Mutual Wealth's platform and heritage business, covering pensions, trusts, taxation and legislation.

Below you can find a selection of the most in demand articles from our technical experts.

Meeting

Commonly overlooked points in Life, Tax and Trusts

With so many pieces of legislation covering so many areas of financial services, it is very easy to overlook the obvious.
Overlooked pension points

Commonly overlooked points in pensions

A series of brief one line reminders to some of the popularly overlooked pension points.
coins

Annual Allowance and Scheme Pays for DC Schemes

In 2011 HMRC introduced an alternative method of taking any annual allowance excess charges. This new method is called “Scheme Pays”.
Coins

Lifetime allowance excess options to consider

As the lifetime allowance (LTA) has reduced more people have to decide the options they have concerning any pension fund excess they may have.
Pen and calendar

Legal Entity Identifiers (LEI)

This article explains who needs a Legal Entity Identifier.
Forest

Death benefits flowchart

From April 2015 the death benefit rules are changing to allow for true intergenerational sharing of pension funds on death.
Graphs

Understanding HMRC's new trust register

Corporate protection

Extending the term of a MIP - What are the options?

This guide aims to provide the information you need to provide the right advice to clients who have been given the option to extend the term of their OMW Maximum Investment Plan.
Camper van couple

Capped Drawdown, Flexi-access and triggering the money purchase annual allowance

April 2015 saw the introduction of one of the biggest changes to pensions ever seen. This is potentially changing the fundamental concept of a pension and what it can be used for.
Glasses and pen

Common reporting standards – time to get involved

This article details the requirements of the Client Notification Regulations and considers what advisers must do in order to comply with them.
Business man tablet

A simple view for order of gifting with PET’s and CLT’s during lifetime and the impact upon death

A simple summary of the potential tax consequences based on the order a donor makes an outright gift as a potentially exempt transfer (PET) or a chargeable lifetime transfer (CLT) in life and death.
Recycle

Considerations of recycling

What is considered recycling? What about the consequences of recycling? This article will look at what recycling is, what can happen if recycling takes place and how to avoid recycling.
China cityscape

UK taxation of offshore bonds, part 1

Income tax assessment where UK resident individuals hold an offshore regular or single premium life assurance bond, or a capital redemption bond offered by Old Mutual International, OMII or OMIG.
euros

Savings and dividend taxation bands and allowances

Previously we have written articles covering the new taxation rules surrounding savings income and dividends. Here we provide a series of scenarios to show how these interact with an individual’s personal allowance and tax rates.
Brainstorming

Tapered annual allowance – examples

We have put together some simple examples to help explain Tapered annual allowance and how the client may be affected.
business man walking

Tapered annual allowance & high earners

From 6 April 2016 the annual allowance will taper to a minimum of £10,000 for those with adjusted income exceeding £150,000.

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