Retirement benefit schemes
Accrued income scheme
Additional voluntary contributions freestanding
Approved, payment of UK tax by Jersey resident
Approved/unapproved scheme, Schedule E charge
Bad investment advice, mis-sold personal pension schemes
Board of the Pension Protection Fund, disclosure of information
Cessation of approval, charge to tax on administrator
Charge to tax
Charging tax on employer's contribution of Treasury stock to a non-approved scheme
Conversion of schemes to personal pension schemes
Disability payments out of, Schedule E charge
Dispositions
By omission
Generally
Dispositions conferring
Disregarded payments
Divorce, pension sharing
Employer-financed
Exempt scheme, transaction in securities, cancellation of tax advantage
Financial assistance scheme
Freestanding additional voluntary contribution schemes mis-sold, compensation
Funded unapproved schemes
Earnings
Gratuitous benefit intention, inheritance tax dispositions
Funded unapproved schemes (FURBs), liability on payments into
Futures and options
Investigation settlements
Investments
Judicial review or statutory appeal
Availability of statutory appeal process in its correct route
Proper procedure for challenge by taxpayer
Validity of basis for refusal of relief
Lump sums
Overseas pension schemes
Third party payments of money/transfer of assets
Manufactured payments
Mis-sold personal pension schemes
National Insurance contributions
Non-approved
Non-approved, payments in connection with past service
Non-approved, refusal of income tax payments by employer
Occupational Pensions Regulatory Authority, dissolution
Options
Overseas pension schemes, lump sums paid under
Pensions Compensation Board, dissolution
Personal pension schemes
Provision for, deductible expense
Purchase of annuities
Recovery of property consisting of rights under
Registered schemes
Regulator, disclosure of information
Retirement annuities
Simplified tax regime
Small self-administered scheme
Entitlement to take whole fund for sole benefit under Saunders v Vautier principle
Withdrawal of approval
Small self-administered schemes
Stakeholder pensions
Strike out appeal
Superannuation funds approved pre-6 April 1980
Surpluses, power to make payment to employer
Swap contracts
Termination payments
Transfers of shares constituting payment of sum
Unapproved
Deductions for payments to
Withdrawal of approval, judicial review