Tolley's Pensions Taxation 2011-2012
- Availability:
- Available
- Product Id:
- ukprod9780754541769PT11
- Product Code:
- PT11
- ISBN/ISSN:
- 9780754541769
- Publication Date:
- 31/10/2011
- Format:
- Price:
- £94.95
This is an essential read for anyone working in pensions, or advising their clients.
The recent changes to pensions taxation on top of the radical changes in the Finance Act 2004 which took effect in 2006 have deeply complicated what was intended to be a simplified tax regime for pensions. Nowadays even the experts struggle to understand how pensions taxation works, and what its practical effects may be.
Tolley's Pensions Taxation 2011-2012 explores in an up-to-date and practical fashion, written in an easy-to-understand way, both the general principles and the details of how the tax system interacts with pensions, for the conventional pension schemes and for schemes and other arrangements for the higher paid.
Beginning with a clear explanation of how the pensions tax regime has developed and grown since the early years of the 20th century, the book then sets out in detail the new pensions tax system brought in by FA 2004.
Pensions Taxation 2011-12 looks at the pensions tax rules as they apply to contributions from pension scheme members and employers, the pension fund itself, and the eventual benefits that emerge.
The book also explores how the legislation has developed to deal with marital break-up, and the benefits available to dependants following the death of the pension scheme member.
The book concludes by investigating the costs of pensions tax relief, and outlines the potential changes that could be made to the system in order to adapt to the current economic problems.
Introduction;
The basic system of pensions taxation;
Taxation of contributions;
Taxation of benefits;
Taxation of income;
Pension taxation for the higher paid;
VAT;
Inheritance Tax;
Overseas pensions;
Relationships with HMRC;
Pensions and divorce;
Transfers;
Investments;
Merger of schemes;
Charges and penalties;
Unregistered schemes;
Technical issues: Crystallisation events;
Technical issues: Employment issues;
Other taxes;
Conclusion
Simon's Taxes
Tolley's Tax Guide 2011-12
Whillans's Tax Tables 2011-12 (Finance Act edition)
Tolley's Value Added Tax 2011 (Second edition only)
Tolley's Yellow Tax Handbook 2011-12
