Taxation of Pension Benefits

The 4th edition of this highly successful title is the definitive guide to the new tax simplification regime for pensions coming into force on 6 April 2006 (A-Day). It explains, with worked examples, how the new regime will affect pension scheme provision for all types of schemes in the future. In addition, there is a comprehensive description of the transitional arrangements that protect many of the accrued rights and entitlements that were already in place as at A-Day. The book covers areas such as tax reliefs and tax charges, compliance, investments, reporting requirements, transfers, overseas considerations and schemes for high earners, including the new employer-financed retirement benefit scheme (effectively a replacement for FURBS).