Pension fund taxation

Course

In

Price on request

Description

  • Type

    Course

  • Start date

    Different dates available

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.

Facilities

Location

Start date

Start date

Different dates availableEnrolment now open

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Reviews

Subjects

  • Taxation
  • Compliance
  • Staff
  • Commodities
  • Benefits
  • Insurance
  • Trade
  • Accountants
  • Pension Funds
  • Tax

Course programme

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: 8 September 2017
Duration 1 day

Pension fund taxation

Price on request