Pension Tax Guide 2023-24

This 2023-24 edition will be published in August or September. If you order now, payment will be taken immediately and you will receive the book as soon as it is available. If you need this book sooner, please contact us about the 2022-23 edition.

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.

“Well-considered and thorough.” – TAXline review of earlier edition

Contents (in brief)

• 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

New for this edition

• TBA

The following table of contents and extract are from the 2022-23 edition. These will be updated approximately two weeks before publication.

VIEW FULL TABLE OF CONTENTS

VIEW SAMPLE EXTRACT