Tolley's Pensions Taxation 2014-15

U.K.

Tolley's Pensions Taxation 2014-15

By Stephen Ward
LexisNexis U.K. October 2014

Specifications

ISBN-13
9780754549352
Publisher
LexisNexis U.K.
Publication
October 2014
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

Pensions are high on the agenda. It’s now a number of years since the major overhaul of pensions taxation that was referred to as pensions tax simplification. However the taxation of pensions is no simpler than before and nowadays even the experts struggle to understand how pensions taxation works, and what its practical effects may be.

This title highlights all of the changes which have taken place since 2006 and particularly includes any new 2014 changes to the pensions taxation regime.

The book explores the general principles and the details of how the tax system interacts with pensions, both for conventional pension schemes and for schemes and other arrangements for the higher paid.

This is a valuable and essential reference source for all tax practitioners involved in advising on pensions, which explains how the system works in an understandable style.

Table of Contents

  1. Introduction
  2. The basic system of pensions taxation
  3. Taxation of contributions
  4. Taxation of benefits
  5. Taxation of income
  6. Pension taxation for the higher paid
  7. VAT
  8. Inheritance Tax
  9. Overseas pensions
  10. Relationships with HMRC
  11. Pensions and divorce
  12. Transfers
  13. Investments
  14. Merger of schemes
  15. Charges and penalties
  16. Unregistered schemes
  17. Technical issues: Crystallisation events
  18. Technical issues: Employment issues
  19. Other taxes
  20. Conclusion
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