15 Sep 2016
This Tech Talk provides insight into the challenges facing advisers as they endeavour to ensure that pension planning for their high net worth clients remains tax efficient. The interaction between the tapered annual allowance, the income definitions used to determine whether tapering of the annual allowance applies to an individual and pension funding needs to be understood for the adviser to give effective advice. Case studies in which an increase in pension funding is being considered by high income individuals are used to assist understanding.
The information provided here is based on our understanding and interpretation of current regulations and HM Revenue & Customs practice. It is not intended as a substitute for legal or other professional advice.
All TechTalks are in PDF format and can be viewed in Adobe Reader. Adobe Reader can be downloaded for free from the Adobe website.
See more about James Hay Partnership in Tools & Resources
Join the Panacea community for free and recieve news, guides, whitepapers, event information, special offers and more!