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Taxation of Private Pension Schemes and their Beneficiaries, The
Taxation of Private Pension Schemes and their Beneficiaries, The
2nd Edition
Series:  Sweet & Maxwell's Tax Library
ISBN:  9780414071193
Published by:  Sweet & Maxwell
Publication Date:  25 Apr 2019
Subscription Information:  Non-Subscribable Product
Format:  Paperback
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The Taxation of Private Pension Schemes and their Beneficiaries is the only book to deal comprehensively with this topic of increasing importance and complexity. Part One provides a detailed analysis of each aspect of the regime applicable to registered pension schemes, including the various tax reliefs and exemptions available, the annual and lifetime allowances and the provisions relating to unauthorised payments. Part Two considers domestic and international 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 correspondingly approved schemes. The book contains a full discussion of the potentially far-reaching changes made by the Finance Act 2017 and Finance (No. 2) Act 2017 and recent case law. The inheritance tax provisions as they apply to both registered and unregistered pension schemes are also considered in detail.

New to edition:
  • Two brand new chapters on Compliance and Miscellaneous topics
  • Most chapters from first edition largely rewritten
  • Updated to reflect legislative developments and all new case law to January 2019

1. Finance Act 2004: introduction and overview 
2. General concepts
3. Registration and deregistration
4. The scheme administrator 
5. Contributions
6. The annual allowance 
7. Scheme investments
8. The lifetime allowance
9. Protection against the lifetime allowance charge 
10. Authorised payments
11. Member benefits 
12. Death benefits 
13. Unauthorised payments 
14. Scheme chargeable payments 
15. Compliance
16. Inheritance tax 
17. Miscellaneous topics

18. Overview of Part Two

Part A: general principles 
19. Contributions 
20. Scheme investments 
21. Benefits
22. Disguised remuneration 
23. Inheritance tax

Part B: Statutory regimes
24. Relevant non-UK schemes 
25. Overseas pension schemes
26. Recognised overseas pension schemes
27. Qualifying recognised overseas pension schemes
28. Qualifying non-UK pension schemes 
29. Employer-financed retirement benefits schemes

1. Section 615 schemes
2. Funded unapproved retirement benefit schemes
3. Corresponding schemes 

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