Author Robert Gaines
Edition 2017-18
Published 15 September 2017
Length 559pp
Suitable for Accountants, Financial advisers, Tax practitioners
Price 95
ISBN 9781908545992

Pension Tax Guide


A thorough and very practical guide to how the pension rules work, and to the part they play in tax planning, written for professionals who need to understand the complex and rapidly-changing rules.

The contents include registered and non-registered pension schemes, personal and employer-sponsored schemes, input allowances and output controls, and much more. The UK taxation of pensions is addressed in detail, including aspects that relate to inheritance tax, VAT, stamp duty and overseas matters.

"Well-considered and thorough." TAXline

Robert Gaines LL.B has had practical experience of working with pensions for over 30 years and is well known as an author and speaker on the topic. Read more here.

New for this edition

The 2017-18 edition includes:

  • effect of reduction in the money purchase annual allowance; explanation of how the Pensions Advice Allowance will work;
  • rules for removing the age cap for dependants;
  • revised rules for bridging pensions after the change to the state pension;
  • new definitions and treatment of non-UK registered pension funds;
  • overseas pension schemes and QROPS after FA 2017;
  • new overseas transfer charge (and how it can be avoided);
  • effect of anti-avoidance rules for disguised remuneration on EFRBS;
  • list of main measures reinstated in F(no.2)B 2017.

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