当前货币:CNY

您的购物车中没有商品。

The Taxation of Private Pension Schemes and their Beneficiaries, 7th Edition

The Taxation of Private Pension Schemes and their Beneficiaries, 7th Edition

  • 作者:
  • 出版商: Sweet & Maxwell U.K.
  • ISBN: 9780414120853
  • Previous Edition ISBN: 9780414114920
  • 出版时间 October 2024
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥2,538.00

¥2,461.86 Save ¥76.14 (3%)

发货时间:大约 4-5 weeks
Extra 2-10 working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
  • 描述 
  • 大纲 
  • 详细

    The Taxation of Private Pension Schemes and their Beneficiaries provides a detailed analysis of each aspect of the UK tax regime applicable to domestic and international pension schemes. Part One covers the various tax reliefs and exemptions available to registered pension schemes, the annual and lifetime allowances and the provisions relating to unauthorised payments. Part Two considers unregistered pension schemes, including relevant non-UK schemes (such as QROPS), QNUPS, EFRBS, s.615 schemes and also the pre-A Day regimes applicable to FURBS and corresponding schemes. The inheritance tax provisions as they apply to both registered and unregistered pension schemes are also considered in detail.

    This new edition is fully up to date to 6 April 2023.

    1. Overview of the registered pension scheme regime;
    2. Finance Act 2004: main concepts;
    3. Registration and deregistration;
    4. The scheme administrator;
    5. Contributions;
    6. The annual allowance;
    7. Scheme investments;
    8. The lifetime allowance;
    9. Authorised payments;
    10. Member benefits;
    11. Death benefits;
    12. Unauthorised payments;
    13. Taxation of unauthorised payments;
    14. Scheme chargeable payments;
    15. Obligation to provide information and documentation;
    16. Information and administration;
    17. Miscellaneous tax provisions;
    18. Inheritance tax;
    19. Overview;
    20. Contributions;
    21. Scheme investments;
    22. Benefits;
    23. Miscellaneous income tax provisions;
    24. Inheritance tax;
    25. Relevant non-UK schemes;
    26. Overseas pension schemes;
    27. Qualifying overseas pension schemes;
    28. Recognised overseas pension schemes;
    29. Qualifying recognised overseas pension schemes;
    30. Qualifying non-UK pension schemes;
    31. Employer-financed retirement benefit schemes;
    32. Section 615 schemes;
    33. Certain pre-6 April 2006 regimes

你可能需要