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
Updated to include all relevant case law and legislative changes up to 6 April 2020.
Matthew Harrison is a solicitor at Withers LLP. He has been providing advisory services to trustees, tax advisers, law firms and their clients for over 14 years.