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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.4 General earnings /Gifts and voluntary payments / E4.466 Voluntary pensions

E4.466 Voluntary pensions

Personal and employment tax

Where a person has ceased to hold an office or employment and a pension or annual payment is paid to him, or to his widow or child or to any relative or dependant, by the late employer

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E4.507S Operation of the charge on securities with artificially enhanced market value

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

C1.106A Annual exempt amount

A4.557 Late filing penalties—company tax returns

I5.226 Disposals of QIIPs for consideration

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

B8.210 Restrictions on sideways loss relief

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.101 What is 'farming' and 'market gardening'

E3.192 CGT loss relief on disposal of EIS shares