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SJP LLP Jul 2020

This class was created by Brainscape user Jolyon Roderick. Visit their profile to learn more about the creator.

By: Jolyon Roderick
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Decks in this class (8)

1. Contributing to Pensions
What is a relevant uk individual,
What are relevant uk earnings,
What is tax relief limit
5  cards
2. Using Pensions to Reduce Income Tax
What is adjusted net income ani,
What does ani affect,
What are the 6 rules that must al...
4  cards
3. Salary Sacrifice
Impacts of salary sacrifice,
Conditions for salary sacrifice
2  cards
4. Annual Allowance
Pension inputs what are they and ...,
What is annual allowance charge a...,
Annual allowance for 2015 16what ...
7  cards
5. Money Purchase Annual Allowance (MPAA)
What events trigger mpaa,
What events do not trigger mpaa
2  cards
6. HMRC Rules - Lifetime Allowance
What have been the lifetime allow...,
What are bces benefit crystallisa...,
What are the bce valuation bases
8  cards
7. Death Benefits & Tax Consequences
What are the different types of b...,
Lump sum death benfefitswhat are ...
2  cards
8. Transitional Reliefs and Protected PCLS
What is primary protection who wa...,
What is enhanced protection who i...,
What are fixed protections what w...
4  cards

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SJP LLP Jul 2020

  • Class purpose General learning

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