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Pensions

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Readers’ forum: How will the pension salary sacrifice rules work in practice? premium icon
Salary sacrifice
15 Jun 2026
Pensions are still tax efficient after all the changes premium icon
Pensions resurface
01 Jun 2026
Pension inheritance tax reform: a quiet revolution in the tax base premium icon
It’s all about the money
27 Apr 2026
Readers’ forum: Regular gifts premium icon
Inheritance tax
30 Mar 2026
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
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READERS' FORUM premium icon
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Readers’ forum: Was extension incorrectly included in CGS? Readers’ forum: Calendar quarters? Readers’ forum: Under the influence Readers’ forum: Overdrawn director’s account New queries: 6 August 2026
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NEWS premium icon
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HMRC contacting individuals about missing NI contributions More guidance on temporary VAT rate for summer activities Thirteen live corporate criminal offence investigations Landlord tax disclosures raise £104m revenue in 2025-26 Effect of new whistleblower scheme on investigations
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CASES premium icon
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Kittel test on missing trader fraud Companies can’t benefit from decision shown to be wrong Shares in company were not relevant business property HMRC’s assessments overstated liability Failure to notify HMRC of application to reinstate appeal
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