32.6 Taxation of pension benefits received

BUSINESSES vol 4(2) start-up, sale and purchase

32.6 Taxation of pension benefits received

| Commentary

Annuity payments and other pension benefits are generally taxable as income in the hands of the recipient under the Income Tax (Earnings and Pensions) Act 2003¹. In addition, a further charge to income tax (the

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(1) START-UP

33.1 Registered personal pension plans

33.2 Self-invested personal pensions

33.3 Stakeholder pensions

34.1 Occupational pension schemes

34.2 Additional voluntary contributions

32.6 Taxation of pension benefits received

32.6 Taxation of pension benefits received

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(1) START-UP

33.1 Registered personal pension plans

33.2 Self-invested personal pensions

33.3 Stakeholder pensions

34.1 Occupational pension schemes

34.2 Additional voluntary contributions

34.3 Small self-administered schemes

34.4 Personal pension plans

34.5 Employer-financed retirement benefits schemes

35.1 Income tax

35.2 Capital gains tax

35.3 Inheritance tax

36.1 Introduction

36.2 Income tax

36.3 Capital gains tax

36.4 Inheritance tax

37.1 Introduction

37.2 Capital gains tax

37.3 Inheritance tax

38 Income tax consequences of the death of a proprietor

39 Capital gains tax

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32.6 Taxation of pension benefits received

32.6 Taxation of pension benefits received

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