R04
-
August 4, 2026
Pension Schemes Act 2026: Key Changes Explained
The Pension Schemes Act 2026 introduces several changes aimed at making pensions easier to manage and improving outcomes for...
-
July 28, 2026
Pensions and IHT – Assessment and Payment
This article continues our look at HMRC’s recent guidance on the planned inheritance tax changes for pensions, this time...
-
July 24, 2026
Friday Five Focus on Pensions – 5 Questions in 5 Minutes – 24 Jul 2026
Each week, we ask questions relating to one of these topics: Investments, Taxation, Pensions, Protection, or Regulation. This week,...
-
July 21, 2026
Pensions and IHT – Liability and Impact
This article looks at recent guidance issued by His Majesty’s Revenue & Customs (HMRC) on the imposition of inheritance...
-
June 19, 2026
Friday Five Focus on Pensions – 5 Questions in 5 Minutes – 19 Jun 2026
Each week, we ask questions relating to one of these topics: Investments, Taxation, Pensions, Protection, or Regulation. This week,...
-
June 9, 2026
Learning About the Money Purchase Annual Allowance (MPAA)
In this article, we will be looking at the Money Purchase Annual Allowance (MPAA). Those sitting the CII R04,...
-
May 19, 2026
How to Triumph Over the CII’s Multi-Response Question
Multi-response questions can feel intimidating because they ask you to hold several possible answers in mind at once –...
-
May 15, 2026
Friday Five Focus on Pensions – 5 Questions in 5 Minutes – 15 May 2026
Each week, we ask questions relating to one of these topics: Investments, Taxation, Pensions, Protection, or Regulation. This week,...
-
May 12, 2026
How to Triumph Over the CII’s Level 4 Multiple-Choice Question
Level 4 CII exams often feel like a big step up because the questions are no longer just testing...
-
April 14, 2026
A Transition and Then Some: Tax-Free Cash After the Lifetime Allowance
When pension rules change, it’s rarely just the headline reform that matters. The detail – particularly transitional provisions –...
-
April 10, 2026
Friday Five Focus on Pensions – 5 Questions in 5 Minutes – 10 Apr 2026
Each week, we ask questions relating to one of these topics: Investments, Taxation, Pensions, Protection, or Regulation. This week,...
-
March 6, 2026
Friday Five Focus on Pensions – 5 Questions in 5 Minutes – 6 Mar 2026
Each week, we ask questions relating to one of these topics: Investments, Taxation, Pensions, Protection, or Regulation. This week,...
-
February 24, 2026
Sacrificing Salary Sacrifice
Recently, we looked at forthcoming legislative changes that will bring pensions inside of the estate for IHT purposes. Here,...
-
February 17, 2026
Pensions and IHT – The Practical Impact
In this article, we examine the impact of the legislation changes that will see pensions no longer being exempt...
-
January 30, 2026
Friday Five Focus on Pensions – 5 Questions in 5 Minutes – 30 Jan 2026
Each week, we ask questions relating to one of these topics: Investments, Taxation, Pensions, Protection, or Regulation. This week,...
