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Vol 21 No 11 Nov/Dec 2016

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Tolley's Pensions Taxation 2015-16 isbn 9780754550778

Tolley's Pensions Taxation 2014-15


ISBN13: 9780754549352
New Edition ISBN: 9780754550778
Previous Edition ISBN: 9780754546597
Published: October 2014
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print



Pensions are high on the agenda. It’s now a number of years since the major overhaul of pensions taxation that was referred to as pensions tax simplification. However the taxation of pensions is no simpler than before and nowadays even the experts struggle to understand how pensions taxation works, and what its practical effects may be.

This title highlights all of the changes which have taken place since 2006 and particularly includes any new 2014 changes to the pensions taxation regime.

The book explores the general principles and the details of how the tax system interacts with pensions, both for conventional pension schemes and for schemes and other arrangements for the higher paid.

This is a valuable and essential reference source for all tax practitioners involved in advising on pensions, which explains how the system works in an understandable style.

Subjects:
Pensions Law, Taxation
Contents:
Introduction
The basic system of pensions taxation
Taxation of contributions
Taxation of benefits
Taxation of income
Pension taxation for the higher paid
VAT
Inheritance Tax
Overseas pensions
Relationships with HMRC
Pensions and divorce
Transfers
Investments
Merger of schemes
Charges and penalties
Unregistered schemes
Technical issues: Crystallisation events
Technical issues: Employment issues
Other taxes
Conclusion