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HMRC publishes draft guidance on inheritance tax and pensions

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • March 24 2009

On 25 February 2009, HMRC published draft guidance on pensions and inheritance tax (IHT) under the "A-Day" rules

HMRC updates Inheritance Tax Manual to include guidance on pensions

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • February 22 2010

HM Revenue & Customs (HMRC) has added new guidance related to pension schemes to its inheritance tax (IHT) manual online

The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • February 22 2010

The above Regulations came into force on 15 February 2010 and restore to qualifying non-UK pension schemes the protection from inheritance tax charges that was lost after A-Day

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