Pensions guidance on this site:
- Pensions: tax rules & planning: An up-date on the current rules, carry forward of the deemed allowance in 2008/09 to 2010/11, the Annual Allowance from 2011/12, how the Special Annual Allowance charge apples in practice for 2009/10 and 2010/11, 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.
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