Publisher's Synopsis
This is up-to-date to include both 1992 Finance Acts. It takes into account the latest Inland Revenue Practice Notes relating to approved pension schemes and includes the impact of all new Memorandon published by the Occupational Pensions Board and by the Pension Schemes Office.;The choice of pensions continues to get even wider and become even more difficult. This book aims to make this choice between pensions arrangements considerably easier and to assess the most effective way of providing for financial independence on retirement. It gives the "pros and cons" of all kinds of pension schemes and provides detailed consideration of Personal pensions and SERPS. It explains how to assess the different types of pensions on offer and how to make the right choice and explains how existing pension arrangements can be altered to maximise their efficiency. It describes pensions law and sets out the rules and regulations and assesses tax implications and shows how tax payments can be reduced.
