Registration and approval issues

Paul Newman KC has written an article about certain less well-known issues regarding registration/approval in pension schemes. In this article, he considers HMRC's Trust Registration Service, the approach to obsolete restrictions on amendment powers and the unusual case of trusts formerly registered under the Superannuation and Other Trust Funds (Validation) Act 1927.

Click below to read the article.

InFocus PNKC4.pdf

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