Author Robert Gaines
Edition 2016-17
Published September 2016
Length 531pp
Suitable for Accountants, Financial advisers, Tax practitioners
Price £94.50
ISBN 9781908545824

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 2016-17 edition includes:

  • new annual allowance rules and effect on high earners;
  • reduced lifetime allowance;
  • new rules for fixed and individual protection;
  • changes to taxation of death benefits after just one year of “flexibility”;
  • new state scheme, and its impact on private pensions;
  • updated examples re new lifetime allowance;
  • updated rules re impact of IHT on pension schemes.

Other Titles You May Be Interested In