Benefit crystallisation events

Commentary – Gaines on Pension Tax 4.8.3

Benefits of and drawbacks of

Commentary – Gaines on Pension Tax 4.11.1Gaines on Pension Tax 4.11.3

Capped drawdown

Additional reviews

Commentary – Gaines on Pension Tax 4.9.7

Basis amount

Commentary – Gaines on Pension Tax 4.9.1

Extraordinary drawdown reviews, illustration

Commentary – Gaines on Pension Tax 4.9.8

Limited period annuities

Commentary – Gaines on Pension Tax 4.9.4

Reaching age 75

Commentary – Gaines on Pension Tax 4.9.6

Reference period and review

Commentary – Gaines on Pension Tax 4.9.2

Short-term annuities

Commentary – Gaines on Pension Tax 4.9.3

Undertaking the review

Commentary – Gaines on Pension Tax 4.9.5

Children

Transfer of rights and continued protection

Commentary – Gaines on Pension Tax 5.6.2

When payable

Commentary – Gaines on Pension Tax 5.6.1

Converting to and from drawdown

Commentary – Gaines on Pension Tax 4.8.4

Death benefits

Commentary – Gaines on Pension Tax 5.3.1Gaines on Pension Tax 5.9.6

Dependants

Commentary – Gaines on Pension Tax 5.5

Overview

Commentary – Gaines on Pension Tax 4.5.3Gaines on Pension Tax 4.8.1

Phased drawdown

Commentary – Gaines on Pension Tax 4.11.2

Post-6 April 2015

Commentary – Gaines on Pension Tax 4.11.3

Pre-6 April 2011

Commentary – Gaines on Pension Tax 4.8.2

Taxation

Commentary – Gaines on Pension Tax 4.8.3

Temporary periods of non-residence

Commentary – Gaines on Pension Tax 4.10Gaines on Pension Tax 9.7

Transfers

Commentary – Gaines on Pension Tax 6.19.4

Types

Commentary – Gaines on Pension Tax 4.8.2