Market leading insight for tax experts
View online issue

New Pensions Tax Regime

Continuing our series of basic informative articles, in the first of three articles, John Hayward and Alec Ure, Pension Consultants, explain the basic elements of the new pensions tax regime in the UK

 
Continuing our series of basic informative articles in the first of three articles John Hayward and Alec Ure Pension Consultants explain the basic elements of the new pensions tax regime in the UK
 
The new pensions regime has been operating since 6 April 2006 so it is timely for a 'Back to Basics' article to appear on this subject. We will cover the regime in three articles superseding the previous 'Back to Basics' articles which related to the former discretionary pensions regime namely 'Obtaining Tax Relief on Pension Contributions' (

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.