Retirement and death benefits

By Tolley in association with Philip Rutherford
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The following Employment Tax guidance note by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:

  • Retirement and death benefits
  • Introduction
  • Pension schemes
  • Employer Financed Retirement Benefit Schemes (EFRBS)

Introduction

Payments made to former employees in relation to retirement or death benefits falls under specific provisions within the taxes acts.

If an employer makes provision for retirement or death benefits for an employee, this does not give rise to a

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