We cover a wide range of pension technical topics, including:
- Group property purchases and ownership
- Structuring expressions of wishes
- Succession planning for commercial properties
- Third party contributions
- Disqualifying pension credits
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However, unless otherwise stated, all of the case studies are based on the current tax year’s rules.
Click on the drop down arrow of each character below for an overview of their situation at the start of Series 1, and to read case studies associated with that character.
All characters in the Jones family are fictional and intended for demonstrative purposes only.
- Has dementia
- Has recently gone into care
- Has pension which includes funds in nominees’ drawdown
- Wants to leave pension to her grandchildren
SERIES 1:
ASSETS ON EXPRESSIONS OF WISHES
NO EXPRESSION OF WISHES AND INHERITED FUNDS
- Owns and runs business with his son Dan
- Owns business premises with his son Dan and daughter Julia
- Wants to leave pension to his grandchildren
SERIES 1:
GROUP CONNECTED PARTY PURCHASE
ASSETS ON EXPRESSIONS OF WISHES
NO EXPRESSION OF WISHES AND INHERITED FUNDS
SERIES 2:
CONTRIBUTING AFTER AGE 75
- Living between UK and Canada
- Needs to access his pension benefits
SERIES 1:
CHARITY LUMP SUM DEATH BENEFITS
REGULAR UFPLS
JOINT TITLE OWNERSHIP PROPERTY PURCHASE
SERIES 2:
CONTRIBUTING AFTER AGE 75
- Previously completed a DB transfer
SERIES 1:
DECISIONS FOLLOWING A DEFINED BENEFIT TRANSFER
SERIES 2:
LEAVING DEATH BENEFITS TO A TRUST
- Owns and runs business with his father Fred
- Owns business premises with his father Fred and sister Julia
SERIES 1:
GROUP CONNECTED PARTY PURCHASE
NO EXPRESSION OF WISHES AND INHERITED FUNDS
- Has pension which includes a disqualifying pension credit
- Owns business premises with her father Fred and brother Dan
- Suffers from arthritis and plans to retire at 55
- Keen to support her daughter Flo
SERIES 1:
DISQUALIFYING PENSION CREDIT
GROUP CONNECTED PARTY PURCHASE
NO EXPRESSION OF WISHES AND INHERITED FUNDS
THIRD PARTY CONTRIBUTIONS AND SCHEME PAYS PART 1
SERIES 2:
ILL HEALTH EARLY RETIREMENT
THIRD PARTY CONTRIBUTIONS AND SCHEME PAYS PART 2
- Savings have been reduced by pension sharing order
SERIES 1:
DISQUALIFYING PENSION CREDIT
- Self-employed plumber
- Keen to purchase property using a SIPP
SERIES 1:
ASSETS ON EXPRESSIONS OF WISHES
NO EXPRESSION OF WISHES AND INHERITED FUNDS
CONTRIBUTIONS FROM DEATH BENEFITS
JOINT TITLE OWNERSHIP PROPERTY PURCHASE
SERIES 2:
CARRY FORWARD
- Works for his father Dan and grandfather Fred’s business
- Plans to eventually take Fred’s place when he retires
SERIES 1:
ASSETS ON EXPRESSIONS OF WISHES
NO EXPRESSION OF WISHES AND INHERITED FUNDS
CONTRIBUTIONS FROM DEATH BENEFITS
SERIES 2:
LEAVING DEATH BENEFITS TO A TRUST
- Freelance illustrator with unpredictable income
- Recently opened first pension with a gift from her mother Sara
SERIES 1:
ASSETS ON EXPRESSIONS OF WISHES
NO EXPRESSION OF WISHES AND INHERITED FUNDS
CONTRIBUTIONS FROM DEATH BENEFITS
THIRD PARTY CONTRIBUTIONS AND SCHEME PAYS PART 1
The Jones family case studies are eligible for unstructured CPD.
Once you have read through all of the case studies you can download and complete your CPD certificate below.
The form contains editable name, date and number of hours of CPD fields.
For further information please speak to your local Business Development Manager.
