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Taxation of Private Pensions Schemes and their Beneficiaries, The

Taxation of Private Pensions Schemes and their Beneficiaries, The
4th Edition
Series:  Sweet & Maxwell's Tax Library
ISBN:  9780414089907
Published by:  Sweet & Maxwell
Publication Date:  24 Sep 2021
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 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 [2020] UKSC 35 and HMRC v Sippchoice [2020] 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.

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  • 1. The position prior to 6 April 2006 
  • 2. FA 2004: introduction and overview 
  • 3. A-Day transitional provisions 
  • 4. Registration and deregistration 
  • 5. The scheme administrator 
  • 6. Contributions
  • 7. The annual allowance 
  • 8. Scheme investments 
  • 9. The taxable property provisions
  • 10. The lifetime allowance
  • 11. Pension transfers 
  • 12. Scheme administration payments 
  • 13. Authorised pensions 
  • 14. Authorised lump sums
  • 15. Authorised death benefits
  • 16. Unauthorised payments 
  • 17. Compliance 
  • 18. Divorce
  • 19. International aspects
  • 20. Inheritance tax 
  • 21. Miscellaneous topics 
  • 22. Introduction and overview
Part A: Provisions with general application 
  • 23. Contributions 
  • 24. Scheme investments 
  • 25. Benefits 
  • 26. Disguised remuneration 
  • 27. Inheritance tax
Part B: Categories of pension scheme
  • 28. Relevant non-UK schemes 
  • 29. Overseas pension schemes
  • 30. Recognised overseas pension schemes
  • 31. Qualifying recognised overseas pension schemes
  • 32. Qualifying non-UK pension schemes 
  • 33. Employer-financed retirement benefits schemes
  • 34. Excepted group life schemes
  • 35. Section 615 schemes
  • 36. Funded unapproved retirement benefit schemes
  • 37. Corresponding schemes


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