Pension Fund Taxation


Background

Pension Fund Taxation is an area that is undergoing a number of changes. It is also a fairly diffuse subject in that a variety of taxes actually or potentially impact on Pension Funds including overseas taxation, VAT, etc.

This one day course provides a complete coherent review of all the taxes that affect Pension Funds, including details of computations, reclaims where possible, documentation and critical dates. The course however is not suitable for those seeking advanced or esoteric taxation details.


Delegates


  • Pension Fund Administrators
  • Accountants and accounting or taxation staff in insurance companies, banks, fund managers and other organisations dealing with UK Pension Funds.
  • Auditors
  • Benefit consultants
  • Pension fund advisors
  • IFA executives and staff involved with Pension Fund taxation.

  • Delegates are expected to be familiar with Pension Fund terminology and have a basic knowledge of accounting, tax and investments.


    Content

    Background to Pension Fund Taxation

    Impact of Tax
    Basic Legislation
    Self Administered Pension Schemes
    SIPPs

    Investments

    Stock Lending
    Manufactured Dividends
    Bond Washing and Dividend Stripping
    Futures and Options

    Trading

    Badges of Trade
    Leasing
    Underwriting Commission
    Commodities
    Property Development

    Self Assessment

    Inland Revenue requirements

    Taxation of Benefits

    Pensions and Annuities
    Lump Sums
    Death Benefits
    Problems with directors' early retirement
    Compliance Audit and Special Compliance Office Activity

    Surpluses

    Pension Scheme Office Requirements
    Reductions
    Refunds
    Pensions Act 1995 Provisions

    VAT

    Input & Output Tax
    Recovery by Employer/Employees
    Property
    Leases
    Registration
    Transfer of Going Concerns (TOGCs)






    Todays Date:


    Duration 1 day
    Available as an in-house course







    Investment Education PLC
    45 Old Hall Road, Manchester M7 4JF, United Kingdom
    Tel:+44 (0)161 832 3800
    Email: mail@investmentEducation.net
    Registered in England Number 2129160
    VAT Registered Number GB 480 2112 85



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