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Pensions

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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
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
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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