Mariko Yanagisawa

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Upper Tribunal decides that tax relief will only be available on monetary pension contributions

Earlier in May, HM Revenue & Customs successfully appealed against a First-tier Tribunal decision that Sippchoice Ltd was entitled to income tax relief at source in relation to its self-invested personal pension scheme (“SIPP”) contributions. The Revenue and Customs Commissioners v Sippchoice Ltd [2020] UKUT 149 (TCC) decision means that tax relief will only be … Continue Reading

Responsible Investment Framework: IA aims to increase clarity and consistency

The Investment Association (IA) published the Final Report on its Responsible Investment Framework on 18 November 2019 (the Report). The Report was created following an industry-wide consultation led by the IA at the beginning of 2019 regarding the Responsible Investment Framework (the Framework); the proposal for a UK retail product label; and the use of … Continue Reading