Continue reading "Tax And Pensions: Golden opportunity?"
This post is only available to members.
Tax And Pensions: Golden opportunity?
Rhys Thomas discusses the pros and cons of QNUPS ‘Unlike a registered scheme, a QNUPS is not automatically subject to the lifetime and annual allowances, nor to restrictions on the “authorised payments” that can be made to beneficiaries.’Qualifying non-UK Pension Schemes (QNUPS) have attracted a lot of attention since being introduced by the Inheritance Tax …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Deutsche Bank Group Services (UK) Ltd v Revenue & Customs [2011] UKFTT 66 (TC)
- Equity Trust (Singapore) Ltd v Revenue & Customs [2011] EWHC 1463 (Ch)
- Gaines-Cooper v HMRC [2010] WTLR 681