Tax Aspects of Pension Planning for the Practitioner

This course will cover:

• Pension taxation reform as it has operated in practice so far
• Member contributions to registered pension schemes and the new (reduced) annual allowance
• How the new “carry  forward”  basis  works
• The taxation of death benefits - and how this has changed
• Capped  drawdown and flexible drawdown -  and how they  work
• The IHT  position as set out in Finance Bill  2011
• Disguised remuneration and EFRBS
• Pension taxation planning for the expat (or soon to be expat)  through QROPS
• A reminder about section 615 pension schemes
• The detailed content may change as it will take account of the progression of the Finance Bill 2011 to Finance Act 2011