Pension Tax Guide 2015-2016
Pension Tax Guide
By Robert Gaines
Adviser Business Review has arranged for our readers to obtain 10% off the retail price of this book – normally £94.50. Simply go to the Claritax Books website and use the code FP10PC.
A thorough and practical guide to how the pensions rules work and the part they play in tax planning. Written for professionals who need to understand the complex pensions rules.
The book looks at registered and non-registered pension schemes, personal and employer-sponsored schemes, input allowances and output controls, UK taxation of pensions, as well as IHT, VAT, stamp duty and overseas matters.
The 2015-2016 version includes:
• introduction of flexi-access pensions;
• new requirements for pension annuities;
• fundamental changes to the taxation of death benefits;
• introduction of pensions for nominees and successors;
• reduced annual allowance for top earners (and change to input periods);
• reduction in lifetime allowance and member protections;
• new tax and regulatory regime for SIPPs.