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Vol 21 No 11 Nov/Dec 2016

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Tottel's Taxation of Pension Benefits 4th ed

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ISBN13: 9781845922559
ISBN: 1845922557
Previous Edition ISBN: 0754524973
Published: October 2006
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print



The 4th edition of this highly successful title is the definitive guide to the new tax simplification regime for pensions coming into force on A-Day. It explains, with worked examples, how the new regime will affect pension scheme provision for all types of schemes in the future. In addition, there is a comprehensive description of the transitional arrangements that protect many of the accrued rights and entitlements that were already in place as at A-Day.

The book covers areas such as tax reliefs and tax charges, compliance, investments, reporting requirements, transfers, overseas considerations and schemes for high earners, including the new employer-financed retirement benefit scheme (effectively a replacement for FURBS).

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Subjects:
Pensions Law, Taxation
Contents:
1. Overview of the current tax regime, and associated changes
2. Tax relievable allowances and charges on excess amounts
3. The new benefit rules, including payments and the benefit crystallisation events
4. Tax reliefs on contributions and fund yield, including any potential charges
5. Compliance
6. Investment rules under the new tax regime
7. Registration and reporting
8. Transfers
9. Transitional protection
10. Overseas considerations
11. Small self-administered schemes and self-invested personal pension schemes
12. Employer financed retirement benefit schemes (EFRBS) formerly (FURBS)(non-registered schemes from 6 April 2006).
Appendices;