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HMRC publishes draft guidance on inheritance tax and pensions

Norton Rose LLP
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United Kingdom
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March 24 2009

On 25 February 2009, HMRC published draft guidance on pensions and inheritance tax (IHT) under the "A-Day" rules

ICAEW publishes briefing paper highlighting potential problem in respect of UK tax relief on contributions to overseas pension schemes

Freshfields Bruckhaus Deringer LLP
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United Kingdom
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September 2 2008

The Institute of Chartered Accountants in England and Wales (ICAEW) has published a briefing paper highlighting a potential problem with obtaining tax relief on contributions to overseas pensions

"Non dom” reforms impact on employee share plans

Nabarro LLP
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United Kingdom
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May 23 2008

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"

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HMRC publishes draft guidance on inheritance tax and pensions

ICAEW publishes briefing paper highlighting potential problem in respect of UK tax relief on contributions to overseas pension schemes

"Non dom” reforms impact on employee share plans

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