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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: Do we have confirmation? Readers’ forum: Is UK VAT registration correct? Readers’ forum: My place or yours? Readers’ forum: Where is the trade carried on? New queries: 12 November 2026
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Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings Major changes to financial reporting go unheeded
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Nudge letter does not constitute an enquiry Extent of dog handlers’ expenses Release from full amount of loan Primary purpose of quay wall – premises or plant? Settlement did not absolve taxpayer from tax on loan
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This week's opinion: 12 November 2026 Technical consultation on founders’ relief Donated medicines attract zero rate Clarify guidance on withdrawal of capital from business, says the CIOT Home Office sets aside £74.5m for IR35 failings
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