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James Hay: The lifetime allowance charge - a clear choice

15 Sep 2016

The legislation to bring into being the new standard lifetime allowance (SLA) of £1m is part of the Finance Bill currently working its way through parliament. Also contained in the Bill is legislation introducing transitional protection in the form of fixed protection 2016 and individual protection 2016. Both forms of protection will follow similar lines to that which was available in 2014.

Tech Talk - Lifetime Allowance Charge.pdf 558KB

The information provided here is based on our understanding and interpretation of current regulations and HM Revenue & Customs practice. It is not intended as a substitute for legal or other professional advice.

All TechTalks are in PDF format and can be viewed in Adobe Reader. Adobe Reader can be downloaded for free from the Adobe website.

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