Pensions are high on the agenda. Its now a number of years since the major overhaul of pensions taxation that was referred to as pensions tax simplification. However, the taxation of pensions is no simpler than before and nowadays even the experts struggle to understand how pensions taxation works, and what its practical effects may be. This title highlights all of the changes which have taken place since 26 and particularly includes any new 216 changes to the pensions taxation regime. The book explores, in a practical fashion, both the general principles and the details of how the tax system interacts with pensions, both for conventional pension schemes and for schemes and other arrangements for high-earning individuals. This is a valuable and essential reference source for all tax practitioners involved in advising on pensions, which explains how the system works in an understandable style.