Practical Pension Tax – Lindley

Practical Pension Tax – Lindley is a thorough and very practical guide to how the pension rules work. It is written for professionals (accountants, tax specialists, lawyers, financial advisers) who need to understand the complex and rapidly-changing rules and the role they play in tax and financial planning.

The commentary is maintained by Katharine Lindley CTA, ATT (Fellow), APFS, CFPᵀᴹ Chartered MCSI who is a client director with EQ Investors.

If you have any feedback on any aspect of Practical Pension Tax - Lindley, please click here to email the Croner-i team. 

ABOUT THIS SERVICEABOUT THIS SERVICE
1. THE TAX BENEFITS OF REGISTRATION1. THE TAX BENEFITS OF REGISTRATION
2. CONTRIBUTIONS AND INPUT2. CONTRIBUTIONS AND INPUT
3. THE LIFETIME ALLOWANCE3. THE LIFETIME ALLOWANCE
4. TAXATION OF MEMBER BENEFITS4. TAXATION OF MEMBER BENEFITS
5. DEATH BENEFITS5. DEATH BENEFITS
6. TRANSFERS AND REFUNDS6. TRANSFERS AND REFUNDS
7. PENSION SCHEME LUMP SUMS AND AUTHORISED PAYMENTS7. PENSION SCHEME LUMP SUMS AND AUTHORISED PAYMENTS
8. INVESTMENTS8. INVESTMENTS
9. INTERNATIONAL ASPECTS AND THE LIFETIME ALLOWANCE9. INTERNATIONAL ASPECTS AND THE LIFETIME ALLOWANCE
10. DEATH BENEFITS AND INHERITANCE TAX10. DEATH BENEFITS AND INHERITANCE TAX
11. TRANSITIONAL PROTECTION11. TRANSITIONAL PROTECTION
12. EMPLOYER-FINANCED RETIREMENT BENEFIT SCHEMES12. EMPLOYER-FINANCED RETIREMENT BENEFIT SCHEMES
APPENDIX – STATUTORY INSTRUMENTSAPPENDIX – STATUTORY INSTRUMENTS

Search tips
  • If there is a Quick Link page use it to see results selected by our experts.
  • If search term is an exact phrase, use “quote marks”.
  • Add another word or phrase to modify the search.
  • Tick the box next to the product name in left panel to show only hits in that product (total hits indicated).
Full LibraryManuals ArchiveLegislation & Standards ArchiveOther Archive