Pensions on divorce: the lifetime allowance and sharing pensions tax effectively

Way, Philip and Heenan, Anna ORCID: https://orcid.org/0000-0002-8641-0742 2014. Pensions on divorce: the lifetime allowance and sharing pensions tax effectively. Family Law 44 , pp. 326-330.

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Abstract

Provides advice for family practitioners on the tax implications arising in financial remedy proceedings where one of the parties has a pension fund which exceeds the lifetime allowance. Identifies the tax saving offered by a pension sharing order. Explains, through use of an example scenario, the difficulties that can arise where a pension benefit crystallisation event is imminent but the parties cannot agree how the pension should be shared or how their other assets are to be divided and proposes a possible solution.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Law
Publisher:	Jordan Publishing
ISSN:	0014-7281
Last Modified:	14 Dec 2022 02:12
URI:	https://orca.cardiff.ac.uk/id/eprint/115904

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