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The Taxation of Private Pension Schemes and their Beneficiaries 3rd ed

The Taxation of Private Pension Schemes and their Beneficiaries 3rd ed

  • 作者:
  • 出版商: Sweet & Maxwell U.K.
  • ISBN: 9780414078383
  • 出版时间 August 2020
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
New Edition is available now !
  • 描述 
  • 大纲 
  • 详细

    The Taxation of Private Pension Schemes and their Beneficiaries provides a detailed analysis of each aspect of the UK regime applicable to domestic and international pension schemes. Part One covers the various tax reliefs and exemptions available to registered pension schemes, the annual and lifetime allowances and the provisions relating to unauthorised payments. Part Two considers unregistered pension schemes, including relevant non-UK schemes (such as QROPS), QNUPS, EFRBS, s.615 schemes and also the pre-A Day regimes applicable to FURBS and corresponding schemes.

    This new edition features:

    Two brand new chapters on:

    • Pensions on divorce
    • Excepted group life schemes

    附加信息

    Student Edition ISBN 不可用
    Previous edition isbn 不可用
    Hardback edition isbn 不可用
    Paperback edition ISBN 不可用
  • PART ONE: REGISTERED PENSION SCHEMES
    1. The position prior to 6 April 2006
    2. FA 2004: introduction and overview
    3. A-Day transitional provisions
    4. Registration and deregistration
    5. The scheme administrator
    6. Contributions
    7. The annual allowance
    8. Scheme investments
    9. The taxable property provisions
    10. The lifetime allowance
    11. Pension transfers
    12. Scheme administration payments
    13. Authorised pensions
    14. Authorised lump sums
    15. Authorised death benefits
    16. Unauthorised payments
    17. Compliance
    18. Divorce
    19. International aspects
    20. Inheritance tax
    21. Miscellaneous topics
    PART TWO: UNREGISTERED PENSION SCHEMES
    22. Introduction and overview
    Part A: Provisions with general application
    23. Contributions
    24. Scheme investments
    25. Benefits
    26. Disguised remuneration
    27. Inheritance tax
    Part B: Categories of pension scheme
    28. Relevant non-UK schemes
    29. Overseas pension schemes
    30. Recognised overseas pension schemes
    31. Qualifying recognised overseas pension schemes
    32. Qualifying non-UK pension schemes
    33. Employer-financed retirement benefits schemes
    34. Excepted group life schemes
    35.
    Section 615 schemes
    36. Funded unapproved retirement benefit schemes
    37. Corresponding schemes

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