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The normal minimum pension age (NMPA) will increase from age 55 to 57 on 6 April 2028. Trustees should understand how the change impacts their scheme and any action that may be required. What is the NMPA? The NMPA is the earliest age at which most pension savers can access their private pensions without incurring an unauthorised payments tax charge (unless they take their pension due to ill-health or have a protected pension age (PPA)).
Abstract Objectives Hearing loss is a risk factor for dementia with estimated hazard ratios (HRs) of 1.28–2.39. However, whether intercontinental variability exists in this relationship remains unexplored. Method MEDLINE, PsychInfo, Academic Search Ultimate, Web of Science, and EMBASE were searched, from inception to 2024, for cohort studies of dementia-free individuals with baseline hearing assessments ≥2-year follow-up, and incident dementia outcomes.
Inheritance Tax ("IHT") is often dubbed "Britain's most hated tax" and causes people to try and minimise the IHT bill attached to their estate by giving away their assets prior to death. For many people, engaging in estate planning is a sensible thing to do to mitigate against a sizeable IHT bill. However, for estate planning measures to actually be effective they must be carefully arranged, and it is important that the principles of any planning undertaken are understood.
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