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Tolley's Pensions Taxation 2016-17

Tolley's Pensions Taxation 2016-17

  • 作者:
  • 出版商: LexisNexis U.K.
  • ISBN: 9780754552642
  • Previous Edition ISBN: 9780754550778
  • 出版时间 December 2016
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
¥1,308.76
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  • 描述 
  • 大纲 
  • 详细

    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 2016 changes to the pensions taxation regime. The book explores, in a practical fashion, both 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 high-earning individuals.

    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.

    1. Introduction
    2. The system of pensions taxation in the UK
    3. Taxation of contributions to registered pension schemes
    4. Member benefits and their taxation
    5. Death benefits and their taxation
    6. Taxation of UK pension fund investments and defined benefit scheme investment strategy
    7. Pensions taxation and the higher paid
    8. Non-registered pension schemes
    9. Pensions and inheritance tax
    10. Introduction to OPS, ROPS and QROPS
    11. Overseas schemes - benefits, reporting to HMRC and taxation
    12. Relationships with HMRC and the Pensions Regulator
    13. Pensions and divorce (marriage or civil partnership breakdown)
    14. Pension transfers
    15. Registered pension schemes, charges and penalties
    16. The road to auto-enrolment and its implementation
    17. Miscellaneous changes, conclusions

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