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Taxation of Private Pension Schemes and their Beneficiaries, The
Taxation of Private Pension Schemes and their Beneficiaries, The
Series:  Sweet & Maxwell's Tax Library
ISBN:  9780414066205
Published by:  Sweet & Maxwell
Publication Date:  21 Mar 2018
Subscription Information:  Non-Subscribable Product
Format:  Hardback
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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.



1. Finance Act 2004: introduction and overview
2. General concepts
3. Registration and deregistration
4. The scheme administrator
5. Contributions
6. The annual allowance
7. Scheme investments
8. The lifetime allowance
9. Protection against the lifetime allowance charge
10. Authorised payments
11. Member benefits
12. Death benefits
13. Unauthorised payments
14. Scheme chargeable payments
15. Inheritance tax

16. Overview of Part Two

Part A: general principles
17. Contributions
18. Scheme investments
19. Benefits
20. Disguised remuneration
21. Inheritance tax

Part B: Statutory regimes
22. Relevant non-UK schemes
23. Recognised overseas pension schemes
24. Qualifying recognised overseas pension schemes
25. Qualifying non-UK pension schemes
26. Employer-financed retirement benefit schemes

1. Section 615 schemes
2. Funded unapproved retirement benefit schemes
3. Correspondingly approved schemes

  • This books covers the taxation of all registered pension schemes and unregistered schemes, focusing on private-sector occupational and personal pension arrangements
  • The tax treatment of benefit payments under these schemes is also covered
  • Looks at how UK legislation and case law applies to domestic and offshore schemes and to resident and non-resident beneficiaries
  • Explains the circumstances in which members and businesses will obtain tax relief in respect

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