| Commentary

(q) Pensions advice

| Commentary

(q)     Pensions advice

There is no charge to tax in respect of the provision to an employee, on behalf of an employer, of pension information and advice, or reimbursement to him of the costs incurred in obtaining such advice. The exemption does not apply in as far as the value of the exemption exceeds £500 in total in a year of assessment. This provision (an increase over the previous limit of £150) was introduced by a new ITEPA 2003 s 308C, inserted by the

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