- Technically Speaking
- Death benefits
Welcome to this month’s edition of Technically Speaking with SPAA’s Director, Technical & Professional Standards, Graeme Colley.
In this edition, Graeme will provide an update on the amendments to the income tax law for non-reversionary pensions on the death of a pensioner. These changes have an impact on the calculation of exempt current pension income and the calculation of the taxable and tax free components under the proportioning rule.
The contents of this resource are taken to be correct at the time of publication.
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