We use cookies to customise content for your subscription and for analytics. If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
The Tax Tribunal has dismissed an appeal by the executors of a deferred pensioner against liability to inheritance tax (IHT) on undrawn retirement benefits
The provisions of the Finance Bill 2008 will, if enacted, make significant changes to the way in which employees who are resident but not ordinarily resident in the UK will be taxed in the UK, including the introduction of an alternative basis of charge for tax purposes the “remittance basis"
