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Tony Wickenden: Rules of law on deeds of variation

At the end of my series on deeds of variation I would like to consider some of the relevant case law. The first is Lau v HMRC 2009. The case of Mrs Maynard Lau (the Executrix of Werner Lau Deceased) v HMRC [2009] Spc 0740 (18 March 2009) before the Special Commissioners illustrates the principle […]

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Think-tank: UK market still well suited to annuities despite pension freedoms

Despite the pension reforms the UK market remains well suited to annuitisation, influential think-tank the Pensions Policy Institute says. In a report, sponsored by the Investment Association and The People’s Pension, the PPI compares the UK system with Australia, Ireland, New Zealand and the US. It says that despite the new freedoms – which allow […]

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