Taxation of Pensions Schemes

Taxation is an integral part of occupational pensions schemes law and, in an area where complex tax questions often arise and vast sums of money are frequently involved, it is essential that practitoners have a definitive guide at hand. Taking into account recent developments, such as the Pensions Acts 1995, this book aims to be such a guide. It guides practitioners through the potential maze of procedures which confront them, such as different forms in investment, different treatment of "defined benefit", surpluses and refunds of contributions, and minimum solvency standards.
 
Taxation is an integral part of occupational pensions schemes law and, in an area where complex tax questions often arise and vast sums of money are frequently involved, it is essential that practitoners have a definitive guide at hand. Taking into account recent developments, such as the Pensions Acts 1995, this book aims to be such a guide. It guides practitioners through the potential maze of procedures which confront them, such as different forms in investment, different treatment of "defined benefit", surpluses and refunds of contributions, and minimum solvency standards.