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Taxation of Private Pension Schemes and their Beneficiaries, The

Taxation of Private Pension Schemes and their Beneficiaries, The
6th Edition
ISBN:  9780414114920
Published by:  Sweet & Maxwell
Publication Date:  25 Sep 2023
Subscription Information:  Non-Subscribable Product
Format:  Paperback
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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.

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1. FA 2004: overview and development
2. Important concepts
3. A-Day transitional provisions 
4. Registration and deregistration 
5. The scheme administrator 
6. Contributions
7. The annual allowance 
8. Scheme investments (and scheme borrowing) 
9. Taxable property
10. The lifetime allowance 
11. Authorised member payments
12. Pension transfers 
13. Authorised pensions 
14. Authorised lump sums 
15. Authorised death benefits
16. Pensions on divorce
17. Authorised employer payments
18. Unauthorised payments 
19. Compliance 
20. International aspects
21. Inheritance tax 
22. Miscellaneous topics

23. Introduction and overview

Part A: Provisions with general application 
24. Contributions 
25. Scheme investments 
26. Benefits 
27. Disguised remuneration 
28. Inheritance tax
29. Double tax treaties

Part B: Categories of pension scheme
30. Relevant non-UK schemes 
31. Overseas pension schemes
32. Recognised overseas pension schemes
33. Qualifying recognised overseas pension schemes
34. Qualifying non-UK pension schemes 
35. Employer-financed retirement benefits schemes
36. Excepted group life schemes
37. Section 615 funds
38. Funded unapproved retirement benefit schemes
39. Corresponding schemes


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