Our guides are updated for the 2010 changes made to date, we will update for 2011/12 when the new consultation on higher rate restriction is published.
- Pensions: tax rules & planning: An up-date on the current rules, how the Special Annual Allowance charge apples in practice, with detailed worked examples and a step by step guide to help you work through the proposed claw back of tax relief.
- Pensions: planning for directors: A guide to show how the new rules will affect directors and will interact with other benefits and incentive schemes. There are worked examples to show how to make a pension contribution in specie, and advice on how to work within the pension restriction anti-forestalling rules.
For more tax planning guides for directors see Tax planning for directors which has a summary of the lastest tax guides & checklists which cover this topic area.
