Centre for Policy on Ageing


Report of the Committee on the Taxation Treatment of Provisions for Retirement
 — presented by the Chancellor of the Exchequer to Parliament
Author(s)James Millard Tucker
Corporate AuthorCommittee on the Taxation Treatment of Provisions for Retirement, HM Treasury
PublisherHMSO, London, 1954
Pages158 pp (Cmd 9063)
SourceHMSO Publications Centre, PO Box 276, London SW8 5DT
KeywordsSuperannuation ; Income tax relief ; Income tax ; Law ; Government publications.
AnnotationThe Committee's terms of reference were to review the income tax law relating to superannuation funds and other arrangements, whether contractual or voluntary, for the provision, on retirement or death of those holding an office or employment, of pensions or other benefits for those persons or their dependents. The report examines: life assurance relief; law and practice regarding retirement benefits for employees; existing and future retirement benefit schemes; self-employed people and employees having no pension rights; employees with existing but inadequate retirement benefits; changes of occupation; and purchased annuities. (RH).
Accession NumberCPA-930802107 B
ClassmarkJKH: JTA: WSD: VR: 6OA

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