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Book Review

 
You have to possess a lot of courage and tenacity in order to write a book on pensions in the current climate.
 
Of course all tax books attempt to hit a moving target but this is more true at present of a book on pensions than a book on any other aspect of the tax system. Just consider some of the recent developments: a huge amount of new legislation in Finance Act 2004 (and more to come next year) EU Directives on Pensions and Investment and the proposed Pension Protection Fund as well as reports by Sandler Myners and Pickering.
 
Fortunately Alec Ure does not lack courage and he has undertaken the onerous task of updating his invaluable work on Pension Benefits. The book's stated aim is...

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