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The Registered Pension Schemes (Standard Lifetime and Annual Allowances) Order 2010 (SI 2010/922) came into force on 15 April 2010. The Order specifies the rate of the standard lifetime allowance and the annual allowance for the tax years 2011–12 to 2015–16. The standard lifetime allowance will remain at £1.8m and the annual allowance will remain at £255,000 during this period. An explanatory memorandum accompanying the statutory instrument is available on the Office of Public Sector Information website at www.opsi.gov.uk/si/si2010/em/uksiem_20100922_en.pdf. |
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About The Author  Sarah Laing Sarah is a Chartered Tax Adviser. She has been writing professionally since joining CCH Editions in 1998 as a Senior Technical Editor, contributing to a range of highly regarded publications including the British Tax Reporter, Taxes - The Weekly Tax News, the Red & Green legislation volumes, Hardman's, International Tax Agreements and many others. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars (including ABG Courses and Conferences). Sarah originally worked for the Inland Revenue in Newbury and Swindon Tax Offices, before moving out into practice in 1991. She has worked for both small and Big 5 firms. She now works as a freelance author providing technical writing services for the tax and accountancy profession. |
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Article Added Wednesday, 02 June 2010 | 1317 Hits |
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