The Taxation of Private Pension Schemes and their Beneficiaries 8th ed (Book & eBook Pack)
ISBN13: 9780414133303
To be Published: March 2026
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Book & eBook Pack
(ProView)
Special
Offer: £259.70
(Usual price £305.50)
The sale of some eBooks are restricted to certain countries. To alert you to such restrictions, please select the country of the billing address of your credit or debit card you wish to use for payment.
Sale allowed in
Anguilla, Antigua and Barbuda, Aruba, Austria, Bahamas, Barbados, Belgium, Bermuda, Bulgaria, Cayman Islands, Croatia, Cuba, Cyprus, Czech Republic, Denmark, Dominica, Dominican Republic, Finland, France, Germany, Gibraltar, Greece, Grenada, Guadeloupe, Guernsey, Guyana, Haiti, Hungary, Ireland, Italy, Jamaica, Jersey, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Martinique, Montserrat, Netherlands, Poland, Portugal, Puerto Rico, Romania, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Slovakia, Slovenia, Spain, Sweden, Trinidad and Tobago, Turks and Caicos Islands, United Kingdom, Virgin Islands (British), Virgin Islands (U.S.)
Sorry, due to territorial restrictions applied by the publisher we are unable to supply this eBook to United States.
A comprehensive and authoritative guide to the UK tax regime for 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 31 October 2025, including:
- The abolition of the lifetime allowance and introduction of the new allowance framework
- Analysis of the lump sum allowance and lump sum and death benefit allowance regimes
- Updated coverage of overseas transfer allowance provisions
- All legislative changes and developments through Finance Act 2025
This authoritative work is an essential resource for tax advisers, pension consultants, trustees, and legal practitioners navigating the complex UK pension tax landscape.
