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Pensions

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Readers’ forum: Has HMRC forgotten about my client? premium icon
Chunky pension
09 Apr 2024
Readers’ forum: Taxation of UK trading profits while resident abroad premium icon
Viva México
04 Mar 2024
Current issues on pensions and tax premium icon
The perfect mix?
26 Feb 2024
Reaching for the stars: the story of the higher rate pensioner premium icon
Reaching for the stars
26 Feb 2024
Readers’ forum: Will foreign residents’ salary qualify for UK pension? premium icon
Spanish resident
08 Jan 2024
Collecting tax outside self assessment premium icon
Getting in a right state…
20 Nov 2023
Readers’ forum: Application of the term ‘reckonable service’ premium icon
Australian pension scheme
02 May 2023
Readers’ forum: Can accumulated income be drawn by director’s spouse? premium icon
Accumulated income drawdown
27 Mar 2023
Readers’ forum: PAYE coding out of potential underpayments. premium icon
Taxpayer protection
13 Mar 2023
Tax charge on unauthorised payment premium icon
C Franklin (TC7079)
10 Jun 2019
Reclaiming the overseas pension transfer charge premium icon
The Pension Schemes (Information Requirements – Repayment of Overseas Transfer Charge) Regulations SI 2019/774 detail the conditions and process for claiming a repayment...
03 May 2019
Non-resident pension scheme repayment claim premium icon
BAV-TMW-Globaler-Immobilien Spezialfonds (TC6995)
15 Apr 2019
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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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CASES premium icon
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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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