Retirement and death benefits

By Tolley in association with Paul Tew
Retirement and death benefits

The following Employment Tax guidance note by Tolley in association with Paul Tew 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.

Expenses incurred by an employer in

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