Taxation of Pension Benefits: A Guide to the Provisions and Taxation of Retirement and Death Benefit Schemes (Fourth Edition)

Alec Ure
"The 4th edition of this highly successful title is the definitive guide to the new tax simplification regime for pensions coming into force on A-Day. It explains, with worked examples, how the new regime will affect pension scheme provision for all types of schemes in the future. In addition, there is a comprehensive description of the transitional arrangements that protect many of the accrued rights and entitlements that were already in place as at A-Day. The book covers areas such as tax reliefs and tax charges, compliance, investments, reporting requirements, transfers, overseas considerat (more)
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