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Vol 25 No 1 Jan/Feb 2020

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The Taxation of Private Pension Schemes and their Beneficiaries 2nd ed

ISBN13: 9780414071193
Previous Edition ISBN: 9780414066205
Published: February 2020
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Paperback
Price: £202.00

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The Taxation of Private Pension Schemes and their Beneficiaries covers both large and small pension schemes, as well as registered and unregistered pension schemes.

It deals comprehensively with the technicalities of the legislation and provides in-depth consideration of the case law. Amply illustrated with worked examples and tables, the law is explained in a straightforward and logical manner.

    Covers the taxation of all registered pension schemes and unregistered schemes, focusing on private-sector occupational and personal pension arrangements
    Considers the tax treatment of benefit payments under these schemes
    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
New to edition:

    Two brand new chapters on:-

      Miscellaneous topics

    Most chapters from first edition largely rewritten
    Updated to reflect legislative developments and all new case law to January 2019

Pensions Law, Taxation
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. Compliance
16. Inheritance tax
17. Miscellaneous topics

18. Overview of Part Two

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

Part B: Statutory regimes
24. Relevant non-UK schemes
25. Overseas pension schemes
26. Recognised overseas pension schemes
27. Qualifying recognised overseas pension schemes
28. Qualifying non-UK pension schemes
29. Employer-financed retirement benefits schemes

Section 615 schemes
2. Funded unapproved retirement benefit schemes
3. Corresponding schemes