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Babbé lawyer authors specialist title on taxation of pension schemes

June 3, 2018
in Jersey

Orchard PR - 2602 - Babbé - Matthew Harrison

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Babbé associate Matthew Harrison has authored a specialist book entitled ‘The Taxation of Private Pension Schemes and Their Beneficiaries’ which will be of particular interest to those focusing on private-sector occupational and personal pension arrangements.

Published by Sweet & Maxwell, with over 200 years of history and heritage in legal publishing, the book deals comprehensively with the UK taxation of all UK and non-UK pension schemes; an area of increasing importance and complexity.

Mr Harrison, an English solicitor, joined Babbé’s trust and pensions team in Guernsey having gained more than 12 years’ experience in private client and international pension scheme work.

The book includes a detailed analysis of registered pension schemes, including the various tax reliefs and exemptions available, the annual and lifetime allowances and the provisions relating to unauthorised payments. It also considers domestic and international unregistered pension schemes, including non-UK schemes.

It contains a full discussion of the potentially far-reaching changes made by Finance Act 2017 and Finance (No.2) Act 2017 and recent case law and inheritance tax provisions as they apply to both registered and unregistered pension schemes.

Andrew Laws, managing partner at Babbé, said: “Matthew is an experienced trusts and pensions lawyer and this book showcases the intricate knowledge of pension schemes he has gained working in this sector.  To the best of our knowledge it is the first publication of its kind and it has taken him a considerable amount time to research and write.  With the aging population and longer working lives, more people appreciate the importance of pensions. This interest is only going to grow and so is the potential demand for this type of publication.”

 

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