Commentary

(b) Employer's provision of retirement or death benefits

Division BII Taxation of Employment Income
| Commentary

(b) Employer's provision of retirement or death benefits

| Commentary

(b)     Employer's provision of retirement or death benefits

There is no liability to income tax by virtue of Part 3 Ch 10 (the residual charge on benefits in kind) in respect of provision made by an employee's employer for a retirement or death benefit, under a registered pension scheme or otherwise (ITEPA 2003 s 307, as amended by the Finance Act 2004, s 201(1)). The term 'registered pension scheme' means a scheme registered under the

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