There have been some fluctuations in recent years but overall divorce rates in the UK have been in decline since the 1990s.

As you might know from my previous columns on SIPPs Professional, I am, and have been for some time, a huge advocate for Small Self-Administered Schemes (SSAS).

Ever since “tax-free cash” changed its official name to “pension commencement lump sum” back in 2006 there have been pre-Budget rumours that it was going to change – and not for the better.

I can’t be alone in thinking that the recent House of Lords committee sessions on the Finance Bill and, in particular, discussion on bringing unused pension pots into scope for inheritance tax (IHT) made for interesting viewing.

Pensions and SIPP consultancy Barnett Waddingham has boosted its Scottish presence by opening a new office in Edinburgh.