Publisher's Synopsis
"(PUBLICATION FIRST MARKED AS OUT OF PRINT 09/10/03)Now in its fifth edition, Tolley's SSAS-SIPPS-FURBS provides practical advice and guidance on the legislation and rules relating to Small Self-Administered Pensions Schemes (SSAS), Self-Invested Personal Pension Schemes (SIPPS) and Funded Unapproved Retirement Benefit Schemes (FURBS).Hailed by Pensions World and Tax Journal, it explains the benefits and tax advantages of the three types of pension scheme often used for directors and high earners. It covers the legislation and guidelines governing these schemes, as well as: Documentation Benefits Investments Funding LimitsThis latest edition includes extensive coverage on the role of the pensioneer trustee, pensions and divorce, the new tax regime for personal pensions including SIPPS and the provision of retirement benefits for company directors and executives.It also provides a wealth of practical materials, such as IR SPSS documents and statutory materials."
