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Pension Fund Surpluses

Longman Intelligence Reports

By (author) Philip Bennett
Genres: Pensions
Format: Hardback
Publisher: Sweet & Maxwell Ltd, London, United Kingdom
Imprint: Sweet & Maxwell
Published: 31st May 1989
Dimensions: w 213mm h 297mm
Weight: 709g
ISBN-10: 0851215009
ISBN-13: 9780851215006
Barcode No: 9780851215006
This text examines the role of a pension fund surplus in three important situations: when the surplus is large enough to be taxed; if there is a private acquisition or disposal of a subsidiary company; and in large public takeovers. It examines both the bidder's and the target's situation with a proposed takeover and considers the arguments over "ownership" of a pension fund surplus. It also covers taxation under the ICTA 1988. Advice is given on how to deal with such situations and it outlines how to value the surplus and obtain repayment. The report also discusses the Hillsdown Case and Courage Case as well as the Inland Revenue practice on surpluses.

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