ACCOUNTING AND REPORTING BY RETIREMENT BENEFIT PLANS

Keyword(s):  
2017 ◽  
Vol 100 ◽  
pp. 294-295 ◽  
Author(s):  
Sari Stenholm ◽  
Jussi Vahtera
Keyword(s):  

1961 ◽  
Vol 16 (03) ◽  
pp. 172-195
Author(s):  
C. E. Puckridge

In this paper the taxation position is described as it applied in the fiscal year 1959–60. The detailed provisions of the various enactments which govern taxation in Great Britain are subject to revision from time to time and it must therefore be made clear that minor variations must be expected in the future. Major changes in the basis of taxation of retirement benefit schemes having been effected by the Finance Act 1956, it is not expected that the broad pattern will be greatly changed in the foreseeable future.


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