Literature Library

Title	Ref. no.	Audience
1.1: Changes to the Pension Landscape	23791	Adviser
1.2 Definition of relevant income	23792	Adviser
1.3: Calculating relevant income	23790	Adviser
1.5 Special annual allowance - how will it work?	48838	Adviser
1.6 restricted higher rate relief	48858	Adviser

Title	Ref. no.	Audience
2.1 Income under 150000GBP	23801	Adviser
2.2 if the client may have relevant income greater than 150,000GBP in 2009/10 for the first time	23802	Adviser
2.3 Planning for existing employees with income near	23803	Adviser
2.4 planning for new employees	48839	Adviser
2.5 joining a new employer	48840	Adviser
2.6 business as usual	48841	Adviser
2.7: How do the annual and special annual allowances interact	23804	Adviser

Title	Ref. no.	Audience
3.1 Pensions planning for self-employed individuals with income near to, or over, 150,000GBP pa	48844	Adviser
3.2 Pensions planning for owner managers with income near to, or over, 150,000GBP pa	48848	Adviser
3.3 Benefits of employing your spouse or civil partner	48843	Adviser
3.4 Business as usual for employer	48835	Adviser

Title	Ref. no.	Audience
4.2 Pensions compared with onshore bonds	48829	Adviser
4.3 Pensions compared with offshore bonds	48828	Adviser
4.5 Pensions compared with Enterprise Investment Scheme (EISs)	48868	Adviser

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Anti-forestalling Tips & Facts

Anti-forestalling overview details of the changes 2009/10 and 2010/11

Pension planning opportunities for businesses and owner managers 2009/

Pension planning opportunities for individuals 2009/10 and 2010/11

Possible alternatives to pensions 2009/10 and 2010/11