Edition 2021-22
Published September 2021
Length 530pp
Suitable for Accountants, Financial advisers, Tax practitioners
Price 115 (or see bundles page)
ISBN 9781912386437

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 ninth edition and includes coverage of the following:

  • 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 review of earlier edition

Katharine Lindley CTA, ATT (Fellow), APFS, CFPᵀᴹ Chartered MCSI, who has taken over responsibility for this title following the retirement of Robert Gaines, is a client director with EQ Investors.

New for this edition

The 2021-22 edition has once more been thoroughly updated. All allowances, benefits and thresholds have been updated. Important case law developments are reflected, including the Supreme Court decision in the Staveley case. Covid-related matters are covered, including furlough pay and SEISS. All examples have been reviewed and updated as necessary.