Tolley's Pensions Taxation 2015-2016 - Stephen Ward

Tolley's Pensions Taxation 2015-2016

(Autor)

Buch | Softcover
420 Seiten
2015 | New edition
Tolley (Verlag)
978-0-7545-5077-8 (ISBN)
185,65 inkl. MwSt
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This title highlights all of the changes which have taken place since 2006 and particularly includes any new 2015 changes to the pensions taxation regime. The book explores both the general principles and the details of how the tax system interacts with pensions.
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 pension 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 2015 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.

Chapter 1 Introduction: the pre-2006 legacy and the post-2015 revolution
Chapter 2 The system of pensions taxation in the UK
Chapter 3 Taxation of contributions to registered pension schemes
Chapter 4 Member benefits and their taxation
Chapter 5 Death benefits and their taxation
Chapter 6 Taxation of UK pension fund investments and defined benefits scheme investment strategy
Chapter 7 Pensions taxation and the higher paid
Chapter 8 Non-registered pension schemes
Chapter 9 Pensions and inheritance tax
Chapter 10 Introduction to OPS, ROPS and QROPS
Chapter 11 Overseas schemes – benefits, reporting to HMRC and taxation
Chapter 12 Relationships with HMRC and the Pensions Regulator
Chapter 13 Pensions and divorce (marriage or civil partnership breakdown)
Chapter 14 Pension transfers
Chapter 15 Registered pension schemes, charges and penalties
Chapter 16 The road to auto-enrolment and its implementation
Chapter 17 Miscellaneous changes, conclusions and what the future may hold

Erscheinungsdatum
Verlagsort London
Sprache englisch
Maße 150 x 228 mm
Gewicht 600 g
Themenwelt Recht / Steuern EU / Internationales Recht
Recht / Steuern Wirtschaftsrecht Bank- und Kapitalmarktrecht
ISBN-10 0-7545-5077-X / 075455077X
ISBN-13 978-0-7545-5077-8 / 9780754550778
Zustand Neuware
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