Residence: Welcome clarity

Saffery Champness | Trusts and Estates Law & Tax Journal | October 2011 #130
Tim Gregory discusses the proposed simplification of the residence test ‘A statutory residence test is long overdue as the current law often relies on principles established in the 1920s and 1930s, when business practices overall were very different from those of today.’ As promised in the 2011 Budget, on 17 June the government issued its …

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Tax And Pensions: Golden opportunity?

PWT Advice LLP | Trusts and Estates Law & Tax Journal | September 2011 #129
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 …

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