Edition 2019-20
Published June 2019
Length 568pp
Suitable for Accountants, Financial advisers, Tax practitioners
Price 95 (or see bundles page)
ISBN 9781912386185

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. One of our popular annual titles, now in its sixth edition.

- The tax benefits of registration
- Contributions and input
- The lifetime allowance
- Taxation of member benefits
- Death benefits
- Transfers and refunds
- Pension scheme lump sums and authorised payments
- Investments
- International aspects and the lifetime allowance
- Death benefits and inheritance tax
- Transitional protection
- Employer-financed retirement benefit schemes

"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

New features of the 2019-20 edition include:

  • Updated allowances, benefits and enrolment thresholds.
  • "Manage and Register" pension scheme.
  • New HMRC guidance on the application of VAT to pension schemes (including treatment of special investment funds).
  • New anti-avoidance rules re disguised remuneration and loans.
  • New case law re in specie contributions.
  • Relaxation of rules re loss of fixed protection.
  • New development re IHT treatment of pension transfers.

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