Edition 2020-21
Published August 2020
Length 528pp
Suitable for Accountants, Financial advisers, Tax practitioners
Price 115 (or see bundles page)
ISBN 9781912386369

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 (accountants, tax specialists, lawyers, financial advisers) who need to understand the complex and rapidly-changing rules. 

This popular annual title is now in its eighth edition. 

  • The tax benefits of registration
  • Contributions and input
  • The lifetime allowance
  • Taxation of member 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 2020-21 edition include:

  • Impact of Adams v Carey on SIPP investment
  • HMRC v SIPPChoice re in specie contributions
  • Expanded description of scheme administrator responsibilities
  • Expanded description of bereavement support payments
  • Updated allowances and thresholds, including lifetime allowance, automatic enrolment and pension credit
  • Changes to annual allowance taper provisions in FA 2020
  • Reference to the Divorce, Dissolution and Separation Act 2020
  • Small revision to the retirement age rules as a consequence of COVID-19
  • Expanded commentary re how the special lump sum death benefit charge works
  • Expanded requirements of a QNUPS

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