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taxation of benefits
Finance Act 2011 gains Royal Assent
These notes list the key payroll-related changes in the new Act and provide links to earlier newsletter discussions. The Finance (No. 3) Bill 2010-11 gained Royal Assent on 19 July and became the Finance Act 2011. The Act contains a number of payroll-related provisions, most of which have been discussed to some extent in our [...]
Finance Act 2011 and the taxation of benefits from pension schemes
Changes are made to registered pension scheme legislation to remove the age 75 requirement for the taxation of benefits. Section 65 and Schedule 16 of the newly enacted Finance Act 2011 make new provisions relating to the taxation of benefits available under pension schemes. From 6 April 2011, the requirement to buy an annuity by [...]
