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Description of Tax Efficient Retirement Planning: (Third Edition) by...
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This third edition navigates the reader through the latest UK pension tax legislation and Her Majesty's Revenue and Customs (HMRC) practice. The book outlines the major tax rules applicable to registered pension schemes and supplies the technical information needed when advising high net worth individuals. The following UK legislation is covered: Finance Act 2014 * Finance Act 2013 * SI 2012/1221 - The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognized 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.