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The Taxation of Private Pension Schemes and their Beneficiaries 4th ed


ISBN13: 9780414089907
New Edition ISBN: HARR5th
Previous Edition ISBN: 9780414078383
Published: September 2021
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Paperback
Price: £195.00



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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

Subjects:
Pensions Law, Taxation
Contents:
PART ONE: REGISTERED PENSION SCHEMES
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

PART TWO: UNREGISTERED PENSION SCHEMES
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