TOLLEY'S GUIDE TO PENSIONS TAX SIMPLIFICATION
By Alex Ure
Reviewed by Mark McLaughlin CTA (Fellow) ATT TEP,
Editor of TaxationWeb
Tolley’s Guide to Pensions Tax Simplification contains 497 pages,
which suggests that despite replacing eight different regimes, the pension
rules introduced from 6 April 2006 are anything but simple! However, this
book, written by Pensions Consultant Alex Ure, gives a practical guide
to the new pension regime. The opening chapter provides a helpful summary
of the new rules, and subsequent chapters develop the subject matter in
a clear, concise way in a format characterised by short paragraphs, bullet
points and lists. The book contains numerous cross-references to HM Revenue
& Customs’ Registered Pension Schemes Manual, including many
worked examples and a glossary of terms used in the manual. The book also
contains some useful appendices, which themselves form a significant part
of the book. Those appendices include drafts of the latest pension schemes
forms. Overall, Tolley’s Guide to Pensions Tax Simplification provides
a practical and useful analysis of a new and potentially complex regime
for the potential benefit accountants, pension scheme administrators and
others.
Tolley’s Guide to Pensions Tax Simplification normally costs £89.95.
However, as a special offer there is a 20% discount for TaxationWeb visitors,
making the cost just £71.96. This offer ends on 30 April 2006. To
order, click
here
Mark McLaughlin
TaxationWeb
April 2006
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