Pension Tax Guide

A thorough and very practical guide to how the pension rules work, and to the part they play in tax planning, 

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About this work

Written for professionals (accountants, tax specialists, lawyers, financial advisers) who need to understand the complex and rapidly-changing rules, this book explains the taxation of pensions and the role they play in tax and financial planning. It clearly sets out the tax reliefs for contributions, the tax treatment of member benefits, the rules for movement between funds, and the many related specialist topics.

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

Table of contents

• • The tax benefits of registration

• • Contributions and input [expanded by way of example]
    • • Introduction and overview
    • • The annual limit for relief
    • • The annual allowance [expanded by way of example]
        • • Amount of the allowance
        • • Annual allowance v annual limit
        • • The money purchase annual allowance
        • • Events triggering the money purchase annual allowance rules
        • • The annual allowance charge
        • • Carry-forward of allowance
    • • Restricting the annual allowance
    • • Input and defined benefit schemes
    • • The “scheme pays” facility
    • • Personal contributions
    • • Employer contributions
    • • In specie contributions
    • • Making a claim
    • • Risk benefits
    • • Other considerations

• • The former lifetime allowance

• • Taxation of member benefits

• • Death benefits

• • Transfers and refunds

• • Pension scheme lump sums and authorised payments

• • Investments

• • International aspects

• • Death benefits and inheritance tax

• • Transitional protection

• • Employer-financed retirement benefit schemes