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 !
  • 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 !
  • 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
Data Sovereignty: From the Digital Silk Road to the Return of the State
Oxford University Press

Data Sovereignty: From the Digital Silk Road to the Return of the State

Anupam Chander; Haochen Sun
HKD 1,261.00
Pollution at Sea: Law and Liability
Informa Law

Pollution at Sea: Law and Liability

Baris Soyer; Andrew Tettenborn
HKD 3,404.70
Private Law Remedies
Edward Elgar Publishing

Private Law Remedies

Katy Barnett; Sirko Harder
HKD 1,576.25
The Hague Agreement on International Design Registrations: A Commentary New
Edward Elgar Publishing

The Hague Agreement on International Design Registrations: A Commentary

Robert Mirko Stutz; Evelyne Feller
HKD 3,089.45
Law, Sensory Experience and Urban Space: The Making of the Regular City New
Routledge

Law, Sensory Experience and Urban Space: The Making of the Regular City

Rebecca Goodbourn
HKD 1,134.90
Landmark Cases in the Law of Punitive Damages
Hart Publishing

Landmark Cases in the Law of Punitive Damages

James Goudkamp; Eleni Katsampouka
HKD 756.47