Current Law Legislation Citators

Erscheinungsjahr 1996
ISBN: 978-0-421-54820-6
Verlag: Sweet & Maxwell

Buch, Englisch

This book provides guidance through the maze of different tax regimes affecting pension schemes, whether approved or unapproved, and whether established within or outside the UK. No other book currently available covers pensions from a taxation perspective in the same amount of depth, it brings together in one source information from a wide range of jurisdictions. Completely practical throughout, it is a welcome addition to the working library of all those involved with pension scheme taxation.

- Up-to-date information providing you with a thorough grounding in the subject
- Useful comparison of pensions with other investment media
- Includes a section tracing the history and development of pension provision and taxation through the Finance Acts
From the content:

Introduction. Exempt approved occupational pension schemes - establishment and contributions; limits on benefits; investments, payments and termination; special types of scheme. Unapproved pension schemes. Retirement annuity contracts and personal pension schemes. International issues. VAT. Inheritance tax. Stamp duty. Tax planning through pensions. Proposals for reform.

Fachgebiete

• Interdisziplinäres Wissenschaften Wissenschaften: Allgemeines Enzyklopädien, Nachschlagewerke, Wörterbücher