This second edition - previously titled Pension Scheme Taxation and Retirement Planning - will help navigate the reader through the latest UK pension tax legislation and Her Majesty's Revenue and Customs (HMRC) practice. It outlines the major UK tax rules applicable to registered pension schemes, and it supplies the technical information needed when advising high net worth individuals. Since the publication of the previous edition, there have been further changes, covering a wider category of 'high earners' and focusing on tax avoidance and overseas matters.