Jason Shaw a solicitor at Denton Wilde Sapte comments on the pensions aspects of the Income Tax (Earnings and Pensions) Act 2003
What with the Green Paper the Occupational Pensions Regulatory Authority's quinquennial review and the Revenue Tax Simplification consultation paper the Income Tax (Earnings and Pensions) Act 2003 has taken something of a backseat in our minds. True it does not propose exciting or radical changes to the law but it is nonetheless still important. The aim of this article is briefly to summarise the main pensions provisions set out in Part 9 of the Act.
The Tax Law Rewrite Project
The Tax Law Rewrite Project (TLRP) started some six...
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Jason Shaw a solicitor at Denton Wilde Sapte comments on the pensions aspects of the Income Tax (Earnings and Pensions) Act 2003
What with the Green Paper the Occupational Pensions Regulatory Authority's quinquennial review and the Revenue Tax Simplification consultation paper the Income Tax (Earnings and Pensions) Act 2003 has taken something of a backseat in our minds. True it does not propose exciting or radical changes to the law but it is nonetheless still important. The aim of this article is briefly to summarise the main pensions provisions set out in Part 9 of the Act.
The Tax Law Rewrite Project
The Tax Law Rewrite Project (TLRP) started some six...
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:
