Tolley's Pensions Taxation (Archive)

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Pensions Taxation 2016-17 is a comprehensive and enlightening account of how the UK pensions tax system works. Giving a detailed historical perspective, this title brings the practitioner fully up-to-date with all the latest pensions tax provisions, including thorough coverage of legislative changes introduced by Finance Act 2014.
Beginning with a clear explanation of how the pensions tax regime has developed and grown since the early years of the 20th century, the book then sets out in detail the pensions tax system brought in by Finance Act 2004, the ways in which it has evolved through to September 2014 and what it has meant for practitioners.

Pensions Taxation 2016-17 also covers the following:
  • the abolition once and for all of the effective compulsion to buy an annuity;

  • flexi-access drawdown from April 2015;

  • how those in capped drawdown will be affected;

  • uncrystallised funds pension lump sums from April 2015;

  • the money purchase annual allowance from April 2015;

  • the abolition of transfers from unfunded public sector defined benefit schemes;

  • the effect on the commutation rules for trivial funds and small pension pots;

  • interim measures to April 2015.

  • The book also explores how the legislation has developed to deal with marital break-up, and the benefits available to dependants following the death of the pension scheme member.

    Pensions Taxation 2016-17 is an essential read for anyone working in pensions or advising their clients.