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Jargon Buster

Hybrid Arrangement

Previously, used simply to refer to schemes providing different sections, providing defined benefit and defined contribution benefits. Now a concept of FA04, where only one type of benefit will be provided by the scheme, but the type of benefit is not known in advance because it will depend on certain given circumstances at the point benefits are drawn.


Specifically for pensions, HMRC Pension Schemes Services, Nottingham. 0115 974 1600.


Failed gifts and trusts

A refresher on the rule in Lassence v Tierney [1849].

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COVID-19 Update

At PWT Advice LLP we are closely monitoring the global impact of the current COVID-19 pandemic and following the advice of the Government. The health and welfare of our staff team, clients, and their families is our number one priority.

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