您的购物车中没有商品。

New Arrival 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
  • 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

The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: ¥502.90

¥487.81 Save ¥15.09 (3%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
¥3,195.06
Hong Kong Master Tax Guide  2024/25 (32nd Edition)
Hong Kong Master Tax Guide 2024/25 (32nd Edition)

List Price: ¥1,363.00

¥1,322.11 Save ¥40.89 (3%)

China Master Tax Guide 2021 (14th Edition)
China Master Tax Guide 2021 (14th Edition)

List Price: ¥1,579.20

¥1,531.82 Save ¥47.38 (3%)

Hong Kong Company Law & Compliance Practical Toolkit (Basic Package)
Hong Kong Company Law & Compliance Practical Toolkit (Basic Package)
¥4,260.08
Hong Kong Company Secretary's Practice Manual, 5th Edition
Hong Kong Company Secretary's Practice Manual, 5th Edition

List Price: ¥1,297.20

¥1,258.28 Save ¥38.92 (3%)

Hong Kong Directors' Manual, 5th Edition
Hong Kong Directors' Manual, 5th Edition

List Price: ¥1,297.20

¥1,258.28 Save ¥38.92 (3%)

Hong Kong Financial Reporting Standards for SMEs (2nd Edition)
Hong Kong Financial Reporting Standards for SMEs (2nd Edition)

List Price: ¥1,410.00

¥1,367.70 Save ¥42.30 (3%)

Hong Kong Listed Companies: Law and Practice, 2nd Edition
Hong Kong Listed Companies: Law and Practice, 2nd Edition

List Price: ¥1,861.20

¥1,805.36 Save ¥55.84 (3%)

China Master GAAP Guide (12th Edition)
China Master GAAP Guide (12th Edition)

List Price: ¥1,410.00

¥1,367.70 Save ¥42.30 (3%)

A Concise Guide to Corporate Compliance Management (2nd Edition)
A Concise Guide to Corporate Compliance Management (2nd Edition)

List Price: ¥639.20

¥620.02 Save ¥19.18 (3%)

Wiley IFRS 2023: Interpretation and Application of IFRS Standards
Wiley IFRS 2023: Interpretation and Application of IFRS Standards

List Price: ¥1,175.00

¥1,139.75 Save ¥35.25 (3%)

Hong Kong Company Secretary Checklist, 2nd Edition
Hong Kong Company Secretary Checklist, 2nd Edition

List Price: ¥1,297.20

¥1,258.28 Save ¥38.92 (3%)

Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition)
Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition)

List Price: ¥1,410.00

¥1,367.70 Save ¥42.30 (3%)

Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition)
Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition)

List Price: ¥1,297.20

¥1,258.28 Save ¥38.92 (3%)