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31 May 2011
Draft anti-avoidance legislation
Draft anti-avoidance legislation to provide that certain foreign pensions paid to UK residents can be taxed in the UK has been published.
The aim is to ensure that UK residents cannot take advantage of the provisions in a double tax agreement to avoid UK tax on their pension or lump sum.
Appropriate credit will be available against the UK tax chargeable if tax is paid in the country where the pension or lump sum arise.
