PENSION-CONTRIBUTION

Revocation of pension protection certificate.

CA decides payments facilitating increased pension contributions were taxable.

Rhys Thomas (KPMG) explains how careful planning leaves a lot of scope for tax-efficient pension savings.

David Smith and Richard Johnson (DLA Piper UK) consider the tax treatment of payments and benefits provided to employees in redundancy situations, and set out some of the common areas of tax difficulty and risk.

Matthew Harrison (Withers) examines the Upper Tribunal decision concerning the registered pension scheme regime.

Tim Humphries answers a query on taxation of a Canadian individual taking up employment in the UK