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Pension Tax Guide 2022-23

ISBN13: 9781912386697
Previous Edition ISBN: 9781912386437
Published: July 2022
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £115.00

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

New for 2022-23 edition:

  • Court of Appeal ruling re registration requirement.
  • Expanded list of DOTAS hallmarks
  • New legislative framework for collective money purchase benefits schemes (defined contribution schemes)
  • Uncoupling of lower limits for qualifying earnings and for NIC
  • Updated figures for pension credits
  • Possible areas for reform of pension tax relief
  • Proposals for top-up payments for low-earning individuals
  • Freezing of lifetime allowance
  • Re-working (for greater clarity) of benefit crystallisation events
  • FA 2022 changes re normal minimum pension age
  • New statutory pension transfer safeguards
  • Exclusions from “permitted transfers” (re loss of enhanced protection)
  • List of HMRC guidance re VAT and occupational pension schemes
  • Short new section on climate change obligations
  • Short additional commentary re income from pensions held overseas
  • Expanded coverage of benefits of excepted group life policies
  • Examples reviewed and updated as appropriate.

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
Appendix – Statutory instruments
Table of primary legislation
Table of statutory instruments
Index of cases
General index

Series: Claritax Specialist Tax Annuals

Property Investment: A Tax Guide 2022-23 ISBN 9781912386710
Published September 2022
Claritax Books
Financial Planning with Trusts 2022-23 ISBN 9781912386611
Published September 2022
Claritax Books
Advising British Expats: Tax Compliance and Planning 2022-23 ISBN 9781912386703
Published August 2022
Claritax Books
A-Z of Plant & Machinery 2022-23 ISBN 9781912386673
Published April 2022
Claritax Books
Capital Allowances 2022-23 ISBN 9781912386666
Published April 2022
Claritax Books
Property Investment 2021-22 ISBN 9781912386475
Published November 2021
Claritax Books
Out of print
Advising British Expats: Tax Compliance and Planning 2021-22 ISBN 9781912386482
Published October 2021
Claritax Books
Out of print
Pension Tax Guide 2021-22 ISBN 9781912386437
Published September 2021
Claritax Books
Out of print
Financial Planning with Trusts 2021-22 ISBN 9781912386444
Published July 2021
Claritax Books
Out of print
A-Z of Plant & Machinery 2021-22 ISBN 9781912386383
Published May 2021
Claritax Books
Out of print