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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.