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Results: 1-10 of 16

The Foreign Account Tax Compliance Act (FATCA) potential implications for UK pension schemes

  • Hogan Lovells
  • -
  • United Kingdom, USA
  • -
  • July 31 2012

The Foreign Account Tax Compliance Act of 2009 ("FATCA") was enacted by the US to prevent offshore tax evasion by "US persons"

Qualifying Recognised Overseas Pension Schemes

  • Harney Westwood & Riegels
  • -
  • United Kingdom
  • -
  • July 11 2012

Qualifying Recognised Overseas Pension Schemes (QROPS) enable individuals who have left the UK to transfer their UK pension benefits into a more flexible and often lower tax regime

Restricting tax relief on pensions 14th October 2010 statement

  • Reed Smith LLP
  • -
  • United Kingdom
  • -
  • October 21 2010

The new Government had previously indicated that it was going to depart from the Labour Government's plans in respect of 'high earners'

HM Teasury announces changes to tax relief on pensions

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • October 15 2010

Financial Secretary to the Treasury, Mark Hoban MP, announced yesterday that the annual allowance for tax-free pension savings will be reduced from £255,000 to £50,000 with effect from April 2011

Failure to take pension leads to IHT liability

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • August 31 2010

In a recent case, the executors of a woman's estate have been ruled to be liable for Inheritance Tax (IHT) on the value of her pension fund, after she failed to take her pension when she was terminally ill

UK Emergency Budget report summary

  • Steptoe & Johnson LLP
  • -
  • United Kingdom
  • -
  • June 30 2010

Set out below is a high-level summary of some of the significant changes announced in the Emergency Budget on 22nd June 2010

Inheritance tax: HMRC takes a tough line on pension benefits

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • May 27 2010

The Tax Tribunal has dismissed an appeal by the executors of a deferred pensioner against liability to inheritance tax (IHT) on undrawn retirement benefits

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

New pensions taxation rules for high earners

  • Shepherd & Wedderburn LLP
  • -
  • United Kingdom
  • -
  • August 25 2009

The Finance Act 2009 (which received Royal Assent at the end of last month) contains key provisions impacting on high-earning members of pension schemes

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