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Pensions

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Normal expenditure out of income exemption premium icon
Normal wisdom
09 Mar 2026
India-sourced income in UK tax returns: What doesn’t line up? premium icon
Untangling mismatches
09 Mar 2026
Readers’ forum: Best way to tax a lump sum from a US pension fund premium icon
International – pension lump sums
09 Mar 2026
Third sitting of the Public Bill Committee debates on the Finance (No 2) Bill premium icon
Wintry discussion
23 Feb 2026
Readers’ forum: From The Little Mermaid to Jack and the Beanstalk premium icon
International pension tax
09 Feb 2026
Readers’ forum: When is a sacrifice not a sacrifice? premium icon
NIC
19 Jan 2026
Budget 2025: Capping relief on pension salary sacrifice schemes premium icon
Putting a lid on it
08 Dec 2025
Is HMRC trying to redraw the pension tax treaty map? premium icon
Here be monsters
01 Dec 2025
Readers’ forum: The Queen’s Gambit premium icon
IHT and pensions
01 Dec 2025
Readers’ forum: Race against time premium icon
Cross-border tax
01 Dec 2025
Inheritance tax on pension funds from 6 April 2027 – a serious future problem premium icon
Don’t think twice, it’s all right
24 Nov 2025
Readers’ forum: Pension double counting? premium icon
Pensions
10 Nov 2025
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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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