8/15/2025 8:18:04 AM Applying tax treaties to pensions payments: the First-tier Tribunal’s decision in Masters By Tanja Velling Where are your pension payments taxed if you retire abroad? The UK’s First-tier Tribunal (FTT) had to grapple with this question in...
8/1/2025 8:49:36 AM UK inheritance tax changes will add to administrative burden on pension schemes By Karen Mumgaard In October 2024, the UK Government announced as part of the budget that from 6 April 2027, “inherited pensions [will be brought] into...
3/1/2024 10:15:49 AM Interest on pension arrears: deduction of tax on cross-border payments By Slaughter and May It is generally well understood how the UK’s withholding tax regime applies to interest paid under a loan and how PAYE (or pay as you...
7/31/2020 1:56:56 PM What's (not) changing in pensions tax? By Slaughter and May The proportion of people in the UK aged 65 or over is projected to reach almost a quarter by 2037, and engagement with workplace pensions...