Pension schemes for controlling directors : successful selection and setting-up of small self-administered pension schemes : a specially commissioned report
著者
書誌事項
Pension schemes for controlling directors : successful selection and setting-up of small self-administered pension schemes : a specially commissioned report
（Longman intelligence reports）
Longman, c1989
4th ed
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内容説明・目次
内容説明
From the initial steps of selecting a scheme through to the final remuneration, this report provides a picture of the advantages and disadvantages of the various schemes available. Now in its fourth edition, this report concentrates on the popular self-administered schemes and shows how they can be set up, what they cost and what income they provide. It highlights pitfalls to avoid so directors can enjoy a lighter burden of tax, includes recent changes in the Inland Revenue guidelines and practices, considers alternative methods of providing pensions, and gives guidance on the effective use of professional advisers.
目次
- The director - who is a 20 per cent director?, advantages of the in-house scheme, limitations, tax
- the company - financial aspects, management aspects, establishment
- the pension scheme - approval, tax position.
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