Personal Pension Schemes Guidance Notes (including Stakeholder Pension Schemes). PDF Download

Author: Great Britain. Board of Inland Revenue. Pension Schemes Office
Publisher:
ISBN:
Category : Pensions
Languages : en
Pages :

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Author: Great Britain. Board of Inland Revenue. Pension Schemes Office
Publisher:
ISBN:
Category : Pensions
Languages : en
Pages :

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Book Description

Author: Great Britain. Board of Inland Revenue. Superannuations Funds Office
Publisher:
ISBN:
Category : Pensions
Languages : en
Pages :

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Book Description

Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 220

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Book Description
Describes the practice of the Inland Revenue in approving schemes under Chapter IV, Part XIV of the Income and Corporation Taxes Act 1988 as amended by subsequent Finance Acts and the tax consequences of approval. Also provides general guidance for personal pension scheme administrators on how to deal with the tax relief on payments made to personal pension schemes and refunds of contributions.

Author: David Blake
Publisher:
ISBN: 9780199243532
Category : Business & Economics
Languages : en
Pages : 756

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Book Description
Never has there been so much media interest in pensions as there is currently. Never has the pensions world changed so rapidly as it has over the last few years. This new edition of Pension Schemes and Pension Funds in the United Kingdom provides the latest information on all the key state and private pension schemes operating in the UK within the context of its long historical development since medieval times. It also examines government pensions policy over the last twenty years, and looks ahead to future trends and concerns.

Author: Fiona Hay
Publisher:
ISBN: 9781908013194
Category : Divorce settlements
Languages : en
Pages : 406

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Book Description
This edition explains in an accessible fashion one of the most technical and pitfall-strewn areas of family law practice. It looks at the law and procedure relating to the redistribution of pension rights on divorce, covering the different types of pensions, the powers and procedures of the court, the acturaial issues involved, and how to deal with the many different situations that can arise.

Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 464

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Author: Great Britain: Parliamentary and Health Service Ombudsman
Publisher: The Stationery Office
ISBN: 9780102937343
Category : Political Science
Languages : en
Pages : 264

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Book Description
This report sets out the results of the Ombudsman's investigation into over 200 complaints about the security of final salary occupational pension schemes and alleged delays in the winding-up of certain such schemes, and the involvement of public bodies in this matter. Chapter 1 explains the Ombudsman's role and jurisdiction and the background to the investigation. Chapter 2 details the complaints, and the Government's initial response; chapter 3 sets out the results of further enquiries to help understand the context of the complaints. The fourth chapter provides the evidence that the investigation has disclosed through consideration of departmental files, official publications and other documentary sources. Chapters 5 and 6 contain the findings and the recommendations. The seventh chapter gives the Ombudsman's assessment of the Government response (appendix D) to the report, and the final chapter is the Ombudsman's conclusion. The Ombudsman makes three findings of maladministration by public bodies: (i) official information about the security that members of final salary schemes could expect from the minimum funding requirement (MFR) was sometimes inaccurate, often incomplete, largely inconsistent and therefore potentially misleading; (ii) the response by DWP to the actuarial profession's recommendation that disclosure should be made to pension scheme members of the risks of wind-up and the risks to accrued pension rights; (iii) the decision in 2002 by DWP to approve a change to the MFR basis. This maladministration was a significant contributory factor in the creation of the financial losses suffered by individuals, amounting to injustice. Recommendations include restoration of the core pension and non-core benefits and some consolatory payments to those fully covered by the recommendations, an apology to scheme trustees for the effects of the maladministration, and a review with the pensions industry to improve the time taken to wind up schemes. The Government, however, is minded not to comply with all of the recommendations, and so the Ombudsman reports to both Houses of Parliament that she has identified injustice caused by maladministration which the Government does not propose to remedy.

Author: International Labour Organisation
Publisher:
ISBN:
Category : Africa
Languages : en
Pages : 170

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Author: John Leston
Publisher:
ISBN:
Category : Old age pensions
Languages : en
Pages : 258

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