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【英国年金に関する税制 2016-17年版】

Tolley's Pensions Taxation 2016-17 paper 468 p. 16

Ward, Stephen  著

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発行年月 2016年12月
出版社/提供元
出版国 イギリス
言語 英語
媒体 冊子
装丁 paper
ページ数/巻数 468 p.
ジャンル 洋書/社会科学/法学/行政法
ISBN 9780754552642
商品コード 1018920562
国件名 イギリス
本の性格 実務向け
商品URL
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https://kw.maruzen.co.jp/ims/itemDetail.html?itmCd=1018920562

内容

Pensions are high on the agenda. It's now a number of years since the major overhaul of pensions taxation that was referred to as pensions tax simplification. However, the taxation of pensions is no simpler than before and nowadays even the experts struggle to understand how pensions taxation works, and what its practical effects may be. This title highlights all of the changes which have taken place since 2006 and particularly includes any new 2016 changes to the pensions taxation regime. The book explores, in a practical fashion, both the general principles and the details of how the tax system interacts with pensions, both for conventional pension schemes and for schemes and other arrangements for high-earning individuals. This is a valuable and essential reference source for all tax practitioners involved in advising on pensions, which explains how the system works in an understandable style.

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