Katharine Lindley CTA, ATT (Fellow), APFS, CFPᵀᴹ Chartered MCSI, who has taken over responsibility for this title following the retirement of Robert Gaines, is a client director with EQ Investors.
This 2023-24 edition will be published in August or September. If you order now, payment will be taken immediately and you will receive the book as soon as it is available. If you need this book sooner, please contact us about the 2022-23 edition.
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.
“Well-considered and thorough.” – TAXline review of earlier edition
Contents (in brief)
The tax benefits of registration
Contributions and input
The lifetime allowance
Taxation of member 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 for this edition
TBA
The following table of contents and extract are from the 2022-23 edition. These will be updated approximately two weeks before publication.