Wildy logo
(020) 7242 5778

Wildy’s Book News

Book News cover photo

Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

Pupillage & Student Offers

Special Discounts for Pupils, Newly Called & Students

Read More ...

Secondhand & Out of Print

Browse Secondhand Online


Tottel's Taxation of Pension Benefits 4th ed

Image not available lge

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).

Image not available lge
Pensions Law, Taxation
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).