.png)
.png)
By Robert Gaines; £87.50; 462 pages; Claritax
Choice is the keyword following the overhaul of pension drawdown rules.
Most tax professionals currently need to concern themselves with only the rules for obtaining relief for pension contributions which have been subject to a number of fundamental changes since A-day in 2006. Pension drawdown and the purchase of annuities is left to financial advisers with tax experts simply recording the results on their clients’ returns for the most part.
From April 2015 we will need to be more aware of the available choices and how they affect an individual’s tax position. A guide for pensions will become an integral addition to tax advisers’ libraries.
Robert Gaines’s Pension Choices: a Tax Guide 2014-15 covers the whole life cycle of a retirement pot from an individual’s entitlement to relief on the way in through the fund being drawn to what happens to...
