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Taxation of Private Pension Schemes and their Beneficiaries, The

Taxation of Private Pension Schemes and their Beneficiaries, The
7th Edition
ISBN:  9780414120853
Published by:  Sweet & Maxwell
Publication Date:  24 Sep 2024
Subscription Information:  Non-Subscribable Product
Format:  Paperback
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PRODUCT DESCRIPTION

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.

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This new edition is fully up to date to 6 April 2024, including the Finance Act 2024 changes to the lifetime allowance.

CONTENTS

PART ONE: REGISTERED PENSION SCHEMES

  1. FA 2004: overview, and development, background
  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 (pre-6 April 2024)
  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

PART TWO: UNREGISTERED PENSION SCHEMES

  1. Introduction and overview

Part A: Provisions with general application

  1. Contributions
  2. Scheme investments
  3. Benefits
  4. Disguised remuneration
  5. Inheritance tax
  6. Double tax treaties

Part B: Categories of pension scheme

  1. Relevant non-UK schemes
  2. Overseas pension schemes
  3. Recognised overseas pension schemes
  4. Qualifying recognised overseas pension schemes
  5. Qualifying non-UK pension schemes
  6. Employer-financed retirement benefits schemes
  7. Excepted group life schemes
  8. Section 615 funds
  9. Funded unapproved retirement benefit schemes
  10. Corresponding schemes

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