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. 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 2021 and includes:
- Detailed analysis of case law developments, including the important decisions in HMRC v Parry  UKSC 35 and HMRC v Sippchoice  UKUT 149
- A brand new chapter on double tax treaties
Matthew Harrison is a director at Ernst & Young LLP in London. He has been providing advisory services to trustees, tax advisers, law firms and their clients for over 15 years.