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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

HMRC targets more banks for offshore accounts information

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • October 19 2009

On 12 August 2009, HMRC obtained an important order from the UK Tax Chamber (the new tax tribunal) allowing them to serve information notices on a further group of banks this time over 300 banks for details of accounts in offshore tax havens

Offshore funds - new draft regulations

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • September 11 2009

It was announced in the Budget 2007 that the current offshore funds regime was to be changed

HMRC publishes draft guidance on inheritance tax and pensions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On 25 February 2009, HMRC published draft guidance on pensions and inheritance tax (IHT) under the "A-Day" rules

Treasury Committee announces new inquiry into offshore financial centres

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • May 12 2008

The Treasury Committee of the House of Commons has published a press notice announcing it is to undertake an inquiry into offshore financial centres (OFCs) as part of its ongoing work into financial stability and transparency

Offshore funds - a new regime

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • May 9 2008

Following on from announcements in the Budget 2007 and the feedback from a consultation process, legislation will be brought in by the Finance Act 2008 to provide for offshore funds to be classed as either a “Reporting” or a “Non-Reporting” fund

Offshore holding companies

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • May 9 2008

On 15 April 2008 Shire plc, the UK’s third largest pharmaceutical group, announced its intention to reorganise its group structure under a new Jersey incorporated and Irish tax resident holding company, with the effect that its group parent company will no longer be UK tax resident