Pension Tax Guide 2022-23

<div><font color="#cc0000"><span style="caret-color: #CC0000;"><i>Just published!</i></span></font></div><div><font color="#cc0000"><span style="caret-color: #CC0000;"><i><br></i></span></font></div><div><b>A thorough and very practical guide to how the pension rules work</b>, 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.&nbsp;</div><div><b><br></b></div><div><h3>New for 2022-23 edition:</h3></div><blockquote style="margin: 0 0 0 20px; border: none; padding: 0px;"><div>- Court of Appeal ruling re registration requirement.</div><div>- Expanded list of DOTAS hallmarks</div><div>- New legislative framework for collective money purchase benefits schemes (defined contribution schemes)</div><div>- Uncoupling of lower limits for qualifying earnings and for NIC</div>- Updated figures for pension credits<br>- Possible areas for reform of pension tax relief<br>- Proposals for top-up payments for low-earning individuals<br>- Freezing of lifetime allowance<br>- Re-working (for greater clarity) of benefit crystallisation events<br>- FA 2022 changes re normal minimum pension age<br>- New statutory pension transfer safeguards<br>- Exclusions from “permitted transfers” (re loss of enhanced protection)<br>- List of HMRC guidance re VAT and occupational pension schemes<br>- Short new section on climate change obligations<br>- Short additional commentary re income from pensions held overseas<br>- Expanded coverage of benefits of excepted group life policies<br>- Examples reviewed and updated as appropriate.<div><br></div></blockquote><div><br></div><div>"Well-considered and thorough." –&nbsp;<i>TAXline </i>review of earlier edition</div><div><br></div><div><a href="/Katharine-Lindley/" class="" classname="" target="" name=""><b>Katharine Lindley</b></a> CTA, ATT (Fellow), APFS, CFP&#7488;&#7481; Chartered MCSI, who has taken over responsibility for this title following the retirement of Robert Gaines, is a client director with EQ Investors.</div>