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AA and pension inputs

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
Law Stated At:
6 April 2024
Chapter 10: Pension Scheme Strategies Background to pension input periods (PIPs) Defined contribution pension schemes Carry forward of unused relief Additional restriction on contributions – the money purchase annual allowance (MPAA) Excess charge for ‘defined scheme benefit’ members ‘Scheme to settle liability’ for an AA charge Planning using the £3,600 tax-deductible contribution Company contributions to registered schemes Contributing assets to pension funds Pensions surpluses repaid to employers Unauthorised payment charge ...

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