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

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

By Matthew Harrison
Sweet & Maxwell U.K. August 2020

Specifications

ISBN-13
9780414078383
Publisher
Sweet & Maxwell U.K.
Publication
August 2020
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
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Details

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

Table of Contents

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
Price on request
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