Taxation of Pension Schemes

Taxation of Pension Schemes

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The law is forever changing on taxation regulations, which has far-reaching effects on the way pension professionals, advisers and pension providers formulate and handle taxation policies relating to pension benefits. This new edition from Tolley will help you to keep fully abreast and informed of these legislative changes. Written in a highly accessible format this title contains practical, comprehensive advice and detailed analysis of the provisions relating to all tax reliefs and liabilities for retirement benefits. This title will help all those in the world of pensions to formulate and execute pension benefits related policies in line with the law and by using 'best practice'. Contains relevant template documents, practice notes, legislation, tax rates, Inland Revenue forms and guidance and IR SPSS (formerly PSO) updates Provides hands-on insight into Revenue inspections and penalties, and policies and procedures Covers NIC changes, Income withdrawal, taxation of offshore trusts and Finance Act 1998 changes (FURBS, IPT, NIC, CGT) Covers the Opra annual report and findings Written by a highly acclaimed authorshow more

Product details

  • Paperback
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • Revised
  • 2nd Revised edition
  • 0754512746
  • 9780754512745

Table of contents

"1. Exempt Approved Schemes;2. Small self-administered schemes;3. Free-standing additional voluntary contribution schemes;4. Personal pension schemes and retirement annuity contracts;5. Buy-out policies;6. Unapproved schemes;7. Death benefit schemes;8. Other types of schemes;9. Public sector pension schemes;10. Overseas considerations; 11. Inspections, penalties, loss of approval appeals and mitigation"show more