Kevin Gude
A group risk benefits and pensions law expert who advises employers, trustees, insurers and employee benefit consultancies. Over a career of more than 35 years, he has worked with employers’ finance, risk and HR teams on the design, implementation and revision of their businesses’ trust and contract-based benefit plans, including life assurance, medical and pension schemes.
Kevin’s reputation in his field has led many international businesses to turn to him for specialist, off-panel advice. His expertise includes providing specialist advice to insurers and other third-party product providers in the review and modernisation of the governing documentation and delivery of their health benefit and group risk products, and advising on legal and regulatory compliance details associated with customer-facing materials for new financial service products.
Practice Areas
Panel
- Contributing Author
Qualified Year
- 2023
Experience
- Keystone Law (2024 - Present)
- GowlingWLG LLP (2000 - 2024)
- Aviva and various pensions consultancies (1989 - 2000)
Qualification
- LLB (2004)
Education
- University of London (Birkbeck College) (2000-2004)
2 Contributions by Kevin Gude
PRACTICE NOTES
Inheritance tax and pensions: UK rules on contributions, benefits and death benefits, with Finance Act 2026 reforms bringing unused funds into the estate from 6 April 2027
STOP PRESS
On 11 May 2026, HMRC issued a new technical note, inheritance tax on pensions. It explains the inheritance tax (IHT) changes made by the Finance Act 2026 for deaths on or after 6 April 2027. The note outlines how notional pension property will be pinpointed, assessed and apportioned to beneficiaries, who must report and settle any IHT due, how withholding notices and the pensions direct payment scheme will work, and how the reforms dovetail with existing income tax rules on pension death benefits. The government is expected to bring forward supporting secondary legislation on information-sharing duties later this year. HMRC will provide guidance, supplementary materials and interactive tools for personal representatives by April 2027. This Practice Note is being revised to incorporate the technical note. For more detail, see LNB News 11/05/20026 40. This Practice Note explains how IHT rules apply to the build-up and payment of benefits from HMRC-registered occupational and personal pension schemes. Importantly, reforms are in train to draw unused pension funds and death benefits into IHT (with some exceptions) with effect from 6...
Pensions
PRACTICE NOTES
Small self-administered schemes: legal and tax framework, governance exemptions, employer loans and borrowing limits, investment rules (ERIs and IRPS), PPF ineligibility, share sale due diligence, and scam prevention
What is a SSAS?
A SSAS is an HMRC-registered pension arrangement designed to deliver defined contribution (DC) benefits for no more than 11 members, typically within smaller, family-run or closely managed companies. As a result, the membership commonly comprises the company’s proprietors alongside other key or senior staff, and may include their close relatives even where those relatives are not employees. SSASs are usually created by the sponsoring employer as trust-based occupational schemes. Members are required to act as the scheme’s trustees; however, a professional trustee can be appointed to help with administration. If no professional trustee is engaged, the member trustees often retain an actuarial consultancy to advise on running and administering the scheme. Contributions can be paid by members and/or the employer. Because it is a registered pension scheme, contributions qualify for tax relief. For more detail, see Practice Note: Member and employer pension contributions—tax relief. While SSASs have features in common with self-invested pension arrangements—especially around permitted investment of assets—they are not group personal pension schemes...
Pensions
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