Tolley's Pensions Taxation 2016-2017

Chapter 1 Introduction: the pre-2006 legacy and the post-2015 revolution Chapter 2 The system of pensions taxation in the UK Chapter 3 Taxation of contributions to registered pension schemes Chapter 4 Member benefits and their taxation Chapter 5 Death benefits and their taxation Chapter 6 Taxation of UK pension fund investments and defined benefits scheme investment strategy Chapter 7 Pensions taxation and the higher paid Chapter 8 Non-registered pension schemes Chapter 9 Pensions and inheritance tax Chapter 10 Introduction to OPS, ROPS and QROPS Chapter 11 Overseas schemes - benefits, reporting to HMRC and taxation Chapter 12 Relationships with HMRC and the Pensions Regulator Chapter 13 Pensions and divorce (marriage or civil partnership breakdown) Chapter 14 Pension transfers Chapter 15 Registered pension schemes, charges and penalties Chapter 16 The road to auto-enrolment and its implementation Chapter 17 Miscellaneous changes, conclusions and what the future may hold