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The 6 April 2006 was "A-Day" - when the Government's simplified regime for pensions taxation came into full effect. Seeing the eight existing tax regimes for pensions reduced into one has had a significant impact on everyone in the field, including employers, company executives, tax planners, and all concerned with executive compensation.Written by a highly regarded and respected author in this field, Tolley's Guide to Pensions Tax Simplification provides authoritative yet concise guidance on the implications of the new regime and is essential reading for pension scheme managers and administrators, pensions lawyers, tax planners, financial advisers and accountants. Fully explaining the changes brought about by the new legislation, the book covers all aspects of the affected areas including benefits, tax relief and contributions, plus a comprehensive, practical explanation of all the new reporting and registration procedures.Tolley's Guide to Pensions Tax Simplification is the only guide available that cuts through the complexity of the new legislation ensuring that you are fully prepared for the changes following "A-Day".