Preparing for Retirement

Bill Packer and Colin Sandy
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Bill Packer: Touche Ross & Co
Colin Sandy: Touche Ross & Co

Chapter 5 in The Touche Ross Tax Guide for the Self-Employed, 1985, pp 85-92 from Palgrave Macmillan

Abstract: Abstract Retirement is a long way into the future for David Wiltshire — why should he have to think about it at all? Obviously he cannot go into an occupational pension scheme as described in 4.4.6 as this is open only to employees; but it is possible for those individuals in self-employment or employees not in a pensionable employment to obtain tax relief in respect of premiums paid to secure a retirement annuity provided it is in a form approved by the Inland Revenue. It is also possible to claim relief on premiums paid to obtain an annuity for a widow or other dependent relatives.

Keywords: Pension Fund; Pension Scheme; Pension Contribution; Premium Payment; Policy Holder (search for similar items in EconPapers)
Date: 1985
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-16977-1_5

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DOI: 10.1007/978-1-349-16977-1_5

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