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Vol 23 No 5 May/June 2018

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The Taxation of Private Pension Schemes and their Beneficiaries


ISBN13: 9780414066205
Published: March 2018
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Hardback
Price: £155.00



In stock.

Over the last few years Pensions law has become a specialist topic, as has the taxation of pension schemes. There is currently no book available that deals comprehensively with this subject.

This books covers all registered pension schemes and unregistered schemes, focusing on private-sector occupational and personal pension arrangements, while making clear that the tax treatment of benefit payments under these schemes is also covered.

The book refers to a significant amount of case law and the author expresses his own ideas on points of interpretation.

Subjects:
Pensions Law, Taxation
Contents:
Overview of the registered pension scheme regime;
Finance Act 2004: main concepts;
Registration and deregistration;
The scheme administrator;
Contributions;
The annual allowance;
Scheme investments;
The lifetime allowance;
Authorised payments;
Member benefits;
Death benefits;
Unauthorised payments;
Taxation of unauthorised payments;
Scheme chargeable payments;
Obligation to provide information and documentation;
Information and administration;
Miscellaneous tax provisions;
Inheritance tax;
Overview;
Contributions;
Scheme investments;
Benefits;
Miscellaneous income tax provisions;
Inheritance tax;
Relevant non-UK schemes;
Overseas pension schemes;
Qualifying overseas pension schemes;
Recognised overseas pension schemes;
Qualifying recognised overseas pension schemes;
Qualifying non-UK pension schemes;
Employer-financed retirement benefit schemes;
Section 615 schemes;
Certain pre-6 April 2006 regimes