12 June - Tax issues regarding pension contributions: Things to look out for
Event summary
Watch this refresher on key tax issues for pension contributions. Our panel explore how businesses can secure tax relief on pension contributions paid on behalf of their employees. This includes consideration of the wholly and exclusively rule and why tax relief on employer pension contributions may be spread over several years. Our expert panel look at the limits for personal pension contributions and how the annual allowance operates for individuals with higher levels of income.
If you have clients who are members of public sector pension schemes, our experts unpack the recent developments in this area and highlight what you need to know. By drawing on real-life legal cases such as the McCloud remedy, you’ll learn how these outcomes could impact your clients.
Key themes and topics
- Gain an understanding of the key technical aspects of personal pension contributions.
- Learn about the technical aspects of employer pension contributions.
- Understand how the deductibility of employer contributions works.
- Learn how tax relief on employer pension contributions may be spread over several years in some circumstances.
- Hear about the recent developments in public sector pension schemes.
(Duration 1 hour and 4 minutes. Originally recorded on 12 June 2024)
Who are the speakers?
(Please note that views and opinions expressed by speakers at ICAS webinars are their own and not necessarily reflective of ICAS’ views.)
- Hosted by David Menzies CA, Director of Practice
- Chris Campbell BA (Hons) CA CTA ATT, Head of Tax (Tax Practice and Owner Managed Business Taxes)
- James Edwards MA ATT CTA, Tax Director, Anderson & Edwards Ltd
Who’s this for?
- ICAS members interested in tax
- Non-members interested in tax
- ICAS students
Counts as CPD activity
Depending upon your individual role and training and development needs, watching this webinar can count towards your annual Continuing Professional Development (CPD) requirement.
