{"product_id":"9781847669292","title":"Tax Efficient Retirement Planning","description":"\u003cp\u003eTax Efficient Retirement Planning, Second Edition provides a clear explanation of this complicated subject and brings together the latest changes in tax law and HMRC practice. Split into four parts, it provides an easy to use reference source. Part one describes the general tax rules which apply to all registered pension schemes; part two describes the issues associated with higher earners and tax planning; part three looks at overseas issues and part four looks at the disguised remuneration rules.\u003c\/p\u003e\u003cp\u003eIFAs, pension practitioners, pension providers, pension advisers, pension trustees, tax advisers and accountants, pension lawyers, company secretaries and specialist advisers to high earners will all benefit from this book.\u003c\/p\u003e\u003cp\u003eTax Efficient Retirement Planning, Second Edition is updated to the Finance Act 2011 and includes all recent developments including changes in HMRC practice, HMRC guidance and Treasury guidance.\u003c\/p\u003e\u003cp\u003eKey features and content include:\u003c\/p\u003e\u003cp\u003eClear explanation of the tax rules for all pension schemes\u003c\/p\u003e\u003cp\u003eTax reliefs and charges, including the reduced lifetime and annual allowances\u003c\/p\u003e\u003cp\u003eNew rules for calculating pension input and taking charges from pension funds\u003c\/p\u003e\u003cp\u003eExamples of the new carry-forward relief provisions\u003c\/p\u003e\u003cp\u003eComprehensive coverage of transitional protection from previous regimes\u003c\/p\u003e\u003cp\u003eNew rules for capped drawdown and flexible drawdown\u003c\/p\u003e\u003cp\u003eTax treatment of lump sums on retirement, serious ill-health and death\u003c\/p\u003e\u003cp\u003eRevised inheritance tax treatment of pension funds\u003c\/p\u003e\u003cp\u003eInvestment rules, transfer rules and new triviality rules\u003c\/p\u003e\u003cp\u003eCompliance, disclosure, reporting and self-assessment\u003c\/p\u003e\u003cp\u003eInvestment regulated pension schemes, excepted group life policies, employer-financed retirement benefit schemes and the disguised remuneration regime\u003c\/p\u003e\u003cp\u003eWorked examples and sourcing\u003c\/p\u003e\u003cp\u003eAlec Ure\u003c\/p\u003e\u003cp\u003eAssociate and founder of Alec Ure \u0026amp; Associates\u003c\/p\u003e\u003cp\u003eAlec Ure has over 40 years' experience in all aspects of pensions work, with HMRC, Hewitt Bacon \u0026amp; Woodrow (Legal Department) and Gissings (Technical Team). Alec has wide knowledge of both DWP and HMRC legislation and practice and is a specialist in legal drafting for UK as well as off-shore and other international pension schemes. Alec is an established author of many specialist books and articles on pensions.\u003c\/p\u003e","brand":"Bloomsbury Professional","offers":[{"title":"Default Title","offer_id":47051733532912,"sku":"9781847669292","price":185.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9781847669292_p0.jpg?v=1763749371","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9781847669292","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}