Investments

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Transfer to new scheme will avoid charges

Also suggests self-certification process for employee share schemes

Have you considered which clients should consider applying for fixed protection, asks ALLISON PLAGER

New legislation to limit circumstances

Lifetime pension allowance down to £1.5m on 6 April

PAUL HOWARD rakes over the draft legislation for the new seed enterprise investment scheme

LIZ HUNTER explores the possible outcomes of the Office of Tax Simplification's review of share schemes

Alexon Group plc

John Mander Pension Trustees Ltd (TC1528)

C O Richards and Skye Inns Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

The change to the pensions carry-forward rules is explained by JOHN PAGE and JOHN WOOLLEY

New duties for employers rolling out over four years

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