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The Taxation of Private Pension Schemes and their Beneficiaries 3rd Edition

The Taxation of Private Pension Schemes and their Beneficiaries 3rd Edition

The Taxation of Private Pension Schemes and their Beneficiaries 3rd Edition

Author: Matthew Harrison
Publisher: Sweet & Maxwell U.K.
ISBN: 9780414078383

Previous Edition ISBN: 9780414071193
Published In: August 2020
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.

This new edition features:

Two brand new chapters on:

Pensions on divorce
Excepted group life schemes

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

12. Scheme administration payments

13. Authorised pensions

14. Authorised lump sums

15. Authorised death benefits

16. Unauthorised payments

17. Compliance

18. Divorce

19. International aspects

20. Inheritance tax

21. Miscellaneous topics

PART TWO: UNREGISTERED PENSION SCHEMES

22. Introduction and overview

Part A: Provisions with general application

23. Contributions

24. Scheme investments

25. Benefits

26. Disguised remuneration

27. Inheritance tax

Part B: Categories of pension scheme

28. Relevant non-UK schemes

29. Overseas pension schemes

30. Recognised overseas pension schemes

31. Qualifying recognised overseas pension schemes

32. Qualifying non-UK pension schemes

33. Employer-financed retirement benefits schemes

34. Excepted group life schemes

35.

Section 615 schemes

36. Funded unapproved retirement benefit schemes

37. Corresponding schemes

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