Practice areas

Pension provision is, in part, shaped by the terms of the tax regime under which pension schemes operate.

We advise employers and trustees in relation to the conditions for tax relief in relation to registered pension schemes, including the tax deductibility of pension contributions paid by the employer or the employee, the conditions for exemption on investment returns and the tax applicable to payments made by the pension scheme, including benefit payments.

We also advise on the treatment of contributions to overseas pension schemes, transfers to and from such schemes, and on the establishment of employer funded retirement benefit schemes ("EFRBS") for high earners.