The Taxation of Private Pension Schemes and their Beneficiaries 4th Edition

Author: Matthew Harrison
Publisher: Sweet & Maxwell U.K.
ISBN: 9780414089907

Previous Edition ISBN: 9780414078383
Published In: September 2021
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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The Taxation of Private Pension Schemes and their Beneficiaries provides a detailed analysis of each aspect of the UK regime applicable to domestic and international pension schemes. Part One covers the various tax reliefs and exemptions available to registered pension schemes, the annual and lifetime allowances and the provisions relating to unauthorised payments. Part Two considers unregistered pension schemes, including relevant non-UK schemes (such as QROPS), QNUPS, EFRBS, s.615 schemes and also the pre-A Day regimes applicable to FURBS and corresponding schemes. The inheritance tax provisions as they apply to both registered and unregistered pension schemes are also considered in detail.

This new edition is fully up to date to 6 April 2021 and includes:

Detailed analysis of case law developments, including the important decisions in HMRC v Parry [2020] UKSC 35 and HMRC v Sippchoice [2020] UKUT 149
A brand new chapter on double tax treaties

PART ONE: REGISTERED PENSION SCHEMES

1. The position prior to 6 April 2006

2. FA 2004: introduction and overview

3. A-Day transitional provisions

4. Registration and deregistration

5. The scheme administrator

6. Contributions

7. The annual allowance

8. Scheme investments

9. The taxable property provisions

10. The lifetime allowance

11. Pension transfers