Detailed information on the taxation of pension benefits and retirement planning for high net worth individuals
UK pension tax legislation and HMRC practice on pension schemes
This NEW book navigates you through the latest UK pension tax legislation and HMRC practice. It outlines the major tax rules applicable to registered pension schemes and supplies the technical information you’ll need when advising high net worth individuals.
However complex your client’s financial affairs, this book will help select the most tax-efficient legally compliant pension solutions.
Specialist pension guidance
This pensions tax guide covers the key aspects and issues including clear information on: EFRBS - SSAS SIPPS FURBS – UURBS - annual allowance pensions - taxable property pensions - investment-regulated pension schemes - pension transfers - qualifying recognised overseas pension schemes - transitional pension protection - pension tax information - retirement planning for high net worth individuals - taxation of pension benefits - tax pensions benefits - pension scheme taxation - pension scheme tax - retirement tax planning.
How to avoid the latest pension tax penalties and charges
Pension Scheme Taxation and Retirement Planning unravels the complex rules and penalty charges which now affect pension schemes and benefits. Are your high net worth clients safely sheltered from a substantial standard lifetime allowance charge? This unique book shows you how.
The latest tax saving opportunities and pension scheme reliefs
Guidance on the numerous legislative changes from Finance Acts 2006, 2007 and 2008
Information on all relevant tax rules covering pension schemes post A-Day including non-registered schemes
Worked examples that show how to avoid prohibitive charges
Indispensable pensions compliance information
NEW penalty avoidance techniques
Commentary that will simplify even the most complex legislation
Detailed information on the International aspects of pension taxation
Pension tax planning information
Specialist pension tax information:
Scheme registration and membership - tax reliefs on contributions and assets - tax charges - the benefit rules, and benefit crystallisation events - the investment rules – pension tax legislation – transfers - reporting and self-assessment - compliance - overseas considerations
Plus key information for your high net worth individual clients:
The tax-relievable allowances and tax charges – pension tax planning - transitional protection - small schemes - tax planning - unauthorised payment tax charge - employer-financed retirement benefits schemes – pensions
To ensure your clients’ pensions and pension schemes are kept tax-efficient and legally compliant.