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Higher tax relief on pension contributions

Robert Jamieson

Robert Jamieson takes a look at a rather nasty measure that was proposed in the Budget 2009 under which the Chancellor plans to withdraw higher and additional rate tax relief on pension contributions for high earners. 

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    Higher tax relief on pension contributions

  • Play Seminar

    Higher tax relief on pension contributions

Seminar

This seminar is 18 minutes long. This time will be automatically added to your CPD tracker.

Seminar resources

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July 2009 Personal Tax

P541 Income tax changes for 2010/11 (including discretionary trusts) (Robert Jamieson)
P542 Withdrawal of UK tax allowances for certain non-UK residents (Robert Jamieson)
P543 Higher tax relief on pension contributions (Robert Jamieson)
P544 Senior accounting officer provisions (Francesca Lagerberg)
P545 Budget 2009 and FB update on powers (Francesca Lagerberg)

Related Keywords

Pension contributions
Special annual allowance
Salary sacrifice arrangements
Relevant income
Anti forestalling

Seminar Speaker

Robert Jamieson

Robert Jamieson

Robert Jamieson MA FCA CTA (Fellow) was educated at Fettes and Pembroke College, Cambridge where he studied Moral Sciences, Robert joined Cooper Brothers & Co and qualified as a Chartered Accountant in 1972. He then moved to Financial Training where he ran their specialist tax course and tax consultancy divisions. He passed the ATII examination in 1979 and received his FTII in 1984 for a thesis on family companies.

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Reed Elsevier
Reed Elsevier

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