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Unfunded Public Sector Schemes – useful information for Pension Sharing

Public Sector Pensions have changed over the years, meaning that we now have a number of different sections within each scheme. This can make it confusing when it comes to trying to negotiate a settlement for Pension Sharing.

For example, it is not always obvious at what age a pension credit will be paid and if there are a number of sections to a scheme, will one Annex share them all?

In this article, we take a closer look at the Unfunded Public Sector Schemes – these are the ones that do not have a pot of money behind them, so a Pension Sharing ex-spouse is offered internal membership, rather than an external transfer out.

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CGT and separation

Draft legislation has been released which will impact divorcing or separating couples who are disposing of their main residence and/or transferring ownership to their former spouse or civil partner.

In this article for The Review Alison Palmer examines how the new rules will in most cases result in additional capital gains tax (CGT) by reducing the reliefs available. Some practical examples illustrate how the timing of transactions can have a significant impact on the resulting tax liability. As always, timing and detail are all-important in maximising the relief available, so professional tax-planning advice can be exceptionally valuable in such cases.

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Substitution of basic state pension on divorce

The ability to benefit from an ex-spouse’s superior national insurance (NI) contribution history on divorce, at no cost to either party, is one of the least-understood areas of pensions on divorce. Yet it can literally be life-changing for lower earners, and it takes only a matter of minutes to explain to clients. This article for The Review explores the issues of this topic.

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When fathers are mothers

Natalie Gamble and Kelly Blaxall examine the recent ruling of the President of the Family Division in Re TT [2019] EWHC 2384 and its significance one for transgender and non-binary parents who conceive children after transitioning in this article from The Review.

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Who are you talking to?

This fascinating workshop at the DR Conference 2019 explained how the left side and the right side of the brain process information in very different ways, so it can be well worth bearing in mind which aspect of the brain you want to talk to and with. James Carroll reports on it for The Review.

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