Tax Efficient Retirement Planning

Tax Efficient Retirement Planning, 3rd edition navigates the reader through the latest UK pension tax legislation and HMRC practice. It outlines the major tax rules applicable to registered pension schemes and supplies the technical information you'll need when advising high net worth individuals. It includes detailed information on the taxation of pension benefits and retirement planning for high net worth individuals and UK pension tax legislation and HMRC practice on pension schemes. Covers the following legislation: Finance Act 2014; Finance Act 2013; SI 2012/1221 - The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) (Amendment) Regulations 2012; SI 2013/1742 -The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2013; SI 2013/2259 -The Registered Pension Schemes and Overseas Pension Schemes (Miscellaneous Amendments) Regulations 2013.
Contents: Part One -The Registered Pension Scheme Tax Rules: Chapter 1 Introduction; Chapter 2 Registration, providers and membership; Chapter 3 Tax reliefs on contributions and assets; Chapter 4 Benefit rules; Chapter 5 Investment rules; Chapter 6 Transfers; Chapter 7 Reporting; Chapter 8 Transitional protection; Part Two -The Tax charges for Registered Pension Schemes: Chapter 9 Introduction; Chapter 10 Other main sources of tax charges and penalties; Part Three - High Earners of Registered Pension Schemes: Chapter 11 Introduction; Chapter 12 Tax planning Introduction; Chapter 13 Bonus sacrifice; Part Four - Overseas Considerations: Chapter 14 Introduction; Part Five - Other Forms of Retirement Savings: Chapter 15 Introduction; Part Six - Disclosure of Tax Avoidance Schemes, and Anti-avoidance Rules: Chapter 16 Introduction. Previous print edition ISBN: 9781847669292

List of contents

Contents: Part One - The registered pension scheme tax rules; 1 Introduction; 2 Registration, providers and membership; 3 Tax reliefs on contributions and assets; 4 Benefit rules; 5 Investment rules; 6 Transfers; 7 Reporting rules. Part Two - General taxation and tax planning considerations for individuals and employers: 8 Tax considerations; 9 Transitional protection; 10 Tax planning. Part Three - High earners of registered pension schemes: 11 High earners of registered pension schemes; 12 Investment-regulated pension schemes. Part Four - Overseas considerations: 13 Overseas considerations. Part Five - Other forms of tax efficient provision for high earners and employers: 14 Other forms of tax efficient provision for high earners and employers. Part Six - Tax charges, penalties and disclosure of tax avoidance schemes: 15 Tax charges, penalties and disclosure of tax avoidance schemes.

About the author

Alec Ure has over 40 years' experience in all aspects of pensions work, with the Inland Revenue, Hewitt Bacon & Woodrow and Gissings. He has wide knowledge of both DWP and HMRC legislation and practice, and is a specialist in legal drafting for the UK as well as off-shore and other international pension schemes.

Product details

• Authors: Alec Ure
• Publisher: Bloomsbury
• Languages: English
• Product format: Paperback / Softback
• Released: 24.11.2014
• EAN: 9781780436746
• ISBN: 978-1-78043-674-6
• No. of pages: 472
• Subject: Social sciences, law, business > Law > Taxes