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.
Matthew Harrison is a solicitor at Babbé LLP in Guernsey. He has been providing advisory services to trustees, tax advisers, law firms, and their clients for over 12 years.