Pensions

Walter Sinclair and Barry Lipkin

Chapter Chapter 14 in St. James’s Place Wealth Management Tax Guide 2012–2013, 2012, pp 183-211 from Palgrave Macmillan

Abstract: Abstract As we live longer, but are left with greater responsibility for our welfare in later life, it becomes more and more important to make the most of the opportunities presented to us by pension tax reliefs. This chapter is mainly concerned with the tax aspects of pension arrangements as they will affect you. This means that the primary focus of the chapter is the framework of tax reliefs relating to registered pension schemes. However, to provide some context, there is also a summary of the state scheme (14.2) and of private schemes that are not registered for tax purposes (14.3).

Keywords: Pension Scheme; State Pension; Input Period; Occupational Scheme; Primary Protection (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-29080-9_14

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DOI: 10.1057/9781137290809_14

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