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It is usual for occupational pension schemes to allow the spouse or partner of a scheme member to receive a reduced pension in the event that the member predeceases them. Normally, the appropriate beneficiary is set out in the scheme rules. With defined contribution schemes, such as Self-Invested Personal Pensions, the owner of the pension fund can choose to whom their pension pot is left by lodging a statement of choice with the pension scheme trustees. This latter arrangement can make pension scheme holdings useful tools in Inheritance Tax...

It is usual for occupational pension schemes to allow the spouse or partner of a scheme member to receive a reduced pension in the event that the member predeceases them. Normally, the appropriate beneficiary is set out in the scheme rules. With defined contribution schemes, such as Self-Invested Personal Pensions, the owner of the pension fund can choose to whom their pension pot is left by lodging a statement of choice with the pension scheme trustees. This latter arrangement can make pension scheme holdings useful tools in Inheritance Tax...

If you have been divorced abroad but are habitually resident in this country, English family judges have the power to ensure that you receive a fair share of the marital assets. In a case on point, the High Court awarded a woman whose marriage was dissolved in Russia, but who had settled in London, a financial settlement of £5 million. The middle-aged former couple, both Russian nationals, had three children during their 22-year marriage. From very modest beginnings, the husband had achieved great things in business and they had enjoyed...

If you have been divorced abroad but are habitually resident in this country, English family judges have the power to ensure that you receive a fair share of the marital assets. In a case on point, the High Court awarded a woman whose marriage was dissolved in Russia, but who had settled in London, a financial settlement of £5 million. The middle-aged former couple, both Russian nationals, had three children during their 22-year marriage. From very modest beginnings, the husband had achieved great things in business and they had enjoyed...