Jurisdiction(s):
United Kingdom

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Assent definition

What does Assent mean? In probate practice, an assent is the act or instrument by which personal representatives (executors or administrators) transfer estate assets to a beneficiary in satisfaction of a will or intestacy entitlement. Only personal representatives can give an assent. It is usually used once debts, taxes and expenses are provided for and the beneficiary’s interest is confirmed. An assent gives effect to the gift: after assenting, the personal representatives hold the asset on bare trust for the beneficiary until any remaining formalities (such as land registration or re-registration of shares) are completed. Use and terminology are broadly consistent across...

UK Finance Act 2011: Pensions tax changes—annual/lifetime allowances, pension input periods, Scheme Pays, age 75 and death benefits, double taxation, disguised remuneration

Published by a LexisNexis Pensions expert

Practice notes

ARCHIVED

This archived Practice Note reviews the pension reforms introduced by the Finance Act 2011, including changes to the lifetime and annual allowances, pension input periods and Scheme Pays; the easing of the obligation to take benefits at age 75; the lifting of age‑75 limits on lump sums and lump sum death benefits; issues around double taxation; and the disguised remuneration rules. It is not maintained and is supplied for background reference only. The Finance Act 2011 (FA 2011) received Royal Assent on 27 July 2011. FA 2011 put into law revenue‑Raising proposals set out by HM Treasury in July 2010 and confirmed on 14 October 2010, following concern that prior proposals advanced by the previous government singled out higher earners only and added complexity to the tax system as a whole...

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Web page updated on 22/05/2026

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