The Taxation of Private Pension Schemes and their Beneficiaries 7th ed

Taxation › U.K. › New Releases

The Taxation of Private Pension Schemes and their Beneficiaries 7th ed

By Matthew Harrison
Sweet & Maxwell U.K. October 2024

Specifications

ISBN-13
9780414120853
Publisher
Sweet & Maxwell U.K.
Publication
October 2024
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
Price on request
New Edition is available now !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

Details

The Taxation of Private Pension Schemes and their Beneficiaries provides a detailed analysis of each aspect of the UK tax 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 2023.

Table of Contents

  1. Overview of the registered pension scheme regime;
  2. Finance Act 2004: main concepts;
  3. Registration and deregistration;
  4. The scheme administrator;
  5. Contributions;
  6. The annual allowance;
  7. Scheme investments;
  8. The lifetime allowance;
  9. Authorised payments;
  10. Member benefits;
  11. Death benefits;
  12. Unauthorised payments;
  13. Taxation of unauthorised payments;
  14. Scheme chargeable payments;
  15. Obligation to provide information and documentation;
  16. Information and administration;
  17. Miscellaneous tax provisions;
  18. Inheritance tax;
  19. Overview;
  20. Contributions;
  21. Scheme investments;
  22. Benefits;
  23. Miscellaneous income tax provisions;
  24. Inheritance tax;
  25. Relevant non-UK schemes;
  26. Overseas pension schemes;
  27. Qualifying overseas pension schemes;
  28. Recognised overseas pension schemes;
  29. Qualifying recognised overseas pension schemes;
  30. Qualifying non-UK pension schemes;
  31. Employer-financed retirement benefit schemes;
  32. Section 615 schemes;
  33. Certain pre-6 April 2006 regimes
Price on request
New Edition is available now !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

Recommended

You may also be interested in these books:

More titles from Law

View all
Reassessing the Articles on the Responsibility of International Organizations: From Theory to Practice
Edward Elgar Publishing

Reassessing the Articles on the Responsibility of International Organizations: From Theory to Practice

Antal Berkes; Richard Collins; Rossana Deplano
HKD 1,551.03
Law in a Technological Context: Disruptions and Transitions
Routledge

Law in a Technological Context: Disruptions and Transitions

Roger Brownsword
HKD 1,954.55
Statelessness in Asia
Cambridge University Press

Statelessness in Asia

Michelle Foster; Jaclyn Neo; Christoph Sperfeldt
HKD 1,324.05
The Cambridge Handbook of One Health and the Law: Existing Frameworks, Intersections and Future Pathways
Cambridge University Press

The Cambridge Handbook of One Health and the Law: Existing Frameworks, Intersections and Future Pathways

Katie Woolaston; Jane Kotzmann
HKD 1,576.25
Electronic Transactions Ordinance (Cap 553): Commentary and Annotations (Hardcopy + e-book) New
Sweet & Maxwell Hong Kong

Electronic Transactions Ordinance (Cap 553): Commentary and Annotations (Hardcopy + e-book)

Jason Gerber
HKD 1,080.00
Tax, Public Finance, and the Rule of Law
Hart Publishing

Tax, Public Finance, and the Rule of Law

Dominic de Cogan; Alexis Brassey; May Hen
HKD 1,197.95