The Taxation of Private Pension Schemes and their Beneficiaries (Paperback, 5th edition)

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. The inheritance tax provisions as they apply to both registered and unregistered pension schemes are also considered in detail.

General

Imprint:	Sweet & Maxwell
Country of origin:	United Kingdom
Release date:	October 2022
Authors:	Matthew Harrison
Dimensions:	157 x 237 x 46mm (L x W x T)
Format:	Paperback
Edition:	5th edition
ISBN-13:	978-0-414-10574-4
Categories:	Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN:	0-414-10574-5
Barcode:	9780414105744

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