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Vol 24 No 6 June/July 2019

Book of the Month

Cover of Contracts of Employment: Law and Guidance and Precedents

Contracts of Employment: Law and Guidance and Precedents

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Pension Tax Guide 2019-20


ISBN13: 9781912386185
Previous Edition ISBN: 9781912386093
Published: June 2019
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £95.00



In stock.

A thorough and very practical guide to how the pension rules work, and to the part they play in tax planning, written for professionals who need to understand the complex and rapidly-changing rules.

  • The tax benefits of registration
  • Contributions and input
  • The lifetime allowance
  • Taxation of member benefits
  • Death benefits
  • Transfers and refunds
  • Pension scheme lump sums and authorised payments
  • Investments
  • International aspects and the lifetime allowance
  • Death benefits and inheritance tax
  • Transitional protection
  • Employer-financed retirement benefit schemes

New features of the 2019-20 edition include: -

  • Updated allowances, benefits and enrolment thresholds.
  • "Manage and Register" pension scheme.
  • New HMRC guidance on the application of VAT to pension schemes (including treatment of special investment funds).
  • New anti-avoidance rules re disguised remuneration and loans.
  • New case law re in specie contributions.
  • Relaxation of rules re loss of fixed protection, new development re IHT treatment of pension transfers.

Subjects:
Pensions Law, Taxation
Contents:
1. The tax benefits of registration
2. Contributions and input
3. The lifetime allowance
4. Taxation of member benefits
5. Death benefits
6. Transfers and refunds
7. Pension scheme lump sums and authorised payments
8. Investments
9. International aspects and the lifetime allowance
10. Death benefits and inheritance tax
11. Transitional protection
12. Employer-financed retirement benefit schemes
Table of primary legislation
Table of statutory instruments
Index of cases

Series: Claritax Books

Tax Appeals: Law and Practice at the FTT 4th ed ISBN 9781908545879
Published June 2019
Claritax Books
£85.00
Capital Allowances: 2019-20 ISBN 9781912386192
Published May 2019
Claritax Books
£95.00
A-Z of Plant & Machinery 2019-20 ISBN 9781912386215
Published May 2019
Claritax Books
£85.00
£80.00
£120.00
Stamp Duty Land Tax: A Practical Guide 6th ed ISBN 9781912386178
Published March 2019
Claritax Books
£85.00
Employee Share Schemes: Equity Reward for Private Companies ISBN 9781912386031
Published July 2018
Claritax Books
£85.00
Financial Planning with Trusts 2018-19 ISBN 9781912386109
Published July 2018
Claritax Books
Out of print
Capital Allowances: 2018-19 ISBN 9781912386055
Published July 2018
Claritax Books
Out of print
A-Z of Plant & Machinery 2018-19 ISBN 9781912386062
Published July 2018
Claritax Books
Out of print
Furnished Holiday Lettings: A Tax Guide 3rd ed ISBN 9781908545732
Published June 2017
Claritax Books
£65.00
Research and Development: Maximising the Tax Relief ISBN 9781908545619
Published December 2014
Claritax Books
Out of print
Tax Chamber Hearings: A User's Guide 3rd ed ISBN 9781908545527
Published April 2014
Claritax Books
Out of print
PAYE: A Practical Guide 2012-13 ISBN 9781908545176
Published October 2012
Claritax Books
Out of print
Capital Allowances for Fixtures: 2012-13 ISBN 9781908545152
Published April 2012
Claritax Books
Out of print