Gaines on Pension Tax
- PENSION TAX GUIDE – 2020–21
- ABOUT THE AUTHOR
- 1. THE TAX BENEFITS OF REGISTRATION
- 2. CONTRIBUTIONS AND INPUT
- 3. THE LIFETIME ALLOWANCE
- 4. TAXATION OF MEMBER BENEFITS
- 5. DEATH BENEFITS
- 6. TRANSFERS AND REFUNDS
- 7. PENSION SCHEME LUMP SUMS AND AUTHORISED PAYMENTS
- 8. INVESTMENTS
- 9. INTERNATIONAL ASPECTS AND THE LIFETIME ALLOWANCE
- 10. DEATH BENEFITS AND INHERITANCE TAX
- 11. TRANSITIONAL PROTECTION
- 12. EMPLOYER-FINANCED RETIREMENT BENEFIT SCHEMES
Gaines on Pension Tax is a thorough and very practical guide to how the pension rules work, and to the part they play in tax planning, written for professionals who need to understand the complex and rapidly-changing rules.
The contents include registered and non-registered pension schemes, personal and employer-sponsored schemes, input allowances and output controls, and much more. The UK taxation of pensions is addressed in detail, including aspects that relate to inheritance tax, VAT, stamp duty and overseas matters.
"Well-considered and thorough." – TAXline
About the author:
Robert Gaines LL.B has had practical experience of working with pensions for over 30 years and is well known as an author and speaker on the topic.