Pensions and tax

[Inquisitive]

Before dealing with my late brother's estate I am trying to get my head round concepts such as standard lifetime allowance, enhanced lifetime allowance, benefit crystallisation events, protected rights, etc in the context of pensions. Can anyone point me to a good explanation of these terms?

Inquisitive

[adelante]

Tell us what the problem is !

[AvocadoK]

Or have a look at
http://www.hmrc.gov.uk/pensionschemes/

[Inquisitive]

The question I have to answer is "is there tax to pay in connection with a pension payments received?"
After looking at the web site given by DavidBen it looks as if I have nothing to worry about.