Simplification by Complication? De Minimis (trivial) commutation, overpayments of pensions and lump sums
22 May 2009
Mayer Brown Legal Update
Over three years have passed since A-Day and gaps in the UK pensions tax simplification legislation continue to be identified and filled. The Registered Pension Schemes (Authorised Payments) Regulations fill some gaps by broadening the range of authorised member payments.