Divided into two sections, Pension Scheme Taxation and Retirement Planning contains the following UK taxation details: (Part One - The Main Tax Rules) tax relievable allowances. UK tax reliefs on contributions and assets, and tax charges. benefit rules and benefit crystallization events. investment rules. registration. reporting. compliance. transitional protection. overseas considerations.. (Part Two - Main Considerations for High Earners) small schemes. UK tax planning. employer financial retirement benefits schemes.