Tax Efficient Retirement Planning 3rd ed

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