Publisher's Synopsis
"Tolley's Taxation of Stakeholder Pensions is a new book dealing with the stakeholder pensions legislation introduced in the Welfare Reform and Pensions Act 1999 and subsequent taxation aspects introduced in the following year's Finance Act.Tolley's Taxation of Stakeholder Pensions provides a thorough explanation of the stakeholder pensions scheme and defines the tests that employers need to apply to establish whether they are exempt from the stakeholder pensions legislation. The book includes chapters on: Trust and contract stakeholders Registration with OPRA on-compliance The statutes, regulation and practices that applyThe book also includes the forms that are needed for stakeholder pension schemes to be implemented.This book is ideally suited to all those working with and advising on pensions including employers, lawyers, pension providers and advisers, tax practitioners and actuaries in the field of pensions."
