|Published||23 July 2018|
|Suitable for||Accountants, Financial advisers, Tax practitioners|
Pension Tax Guide
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 contents include registered and non-registered pension schemes, personal and employer-sponsored schemes, input allowances and output controls, and much more. The UK taxation of pensions is addressed in detail, including aspects that relate to inheritance tax, VAT, stamp duty and overseas matters.
"Well-considered and thorough." – TAXline
Robert Gaines LL.B has had practical experience of working with pensions for over 30 years and is well known as an author and speaker on the topic. Read more here.
New for this edition
The 2018-19 edition includes:
- Changes consequent to the 2017 Finance Acts.
- Updated allowances and benefits.
- Significant changes re international pensions, including QOPS, QROPS, etc.
- Additional material on various anti-avoidance measures re scheme pension increase exchanges, and re EFRBS (loans).
- Details of how administrators may apply for a discharge from the scheme sanction charge in certain circumstances.
- Clarification of some areas of difficulty identified by readers.
- Examples and references expanded and updated as appropriate.