Foreign pensions
– see also Overseas pension schemes
Arrears
Capital gains tax
Legislation/Regulatory –
TCGA92 s. 271(1)(c)
Consular employees, exemption from tax
Legislation/Regulatory –
ITEPA2003 s. 646A
Generally
Inheritance tax
Exception from charge
Commentary –
Tax Reporter ¶684-200
Manufactured payments
Legislation/Regulatory –
SI 1995/3036
Pension, meaning
Legislation/Regulatory –
ITEPA2003 s. 574
HMRC Guidance –
EIM74500
Person liable for tax
Legislation/Regulatory –
ITEPA2003 s. 576
Schedule D, Case V charge
Legislation/Regulatory –
ITEPA2003 s. 573
Taxable pension income
Legislation/Regulatory –
ITEPA2003 s. 575
Voluntary annual payments
Charge to tax
Legislation/Regulatory –
ITEPA2003 s. 633
Person liable for tax
Legislation/Regulatory –
ITEPA2003 s. 636
Taxable pension income, foreign payments
Legislation/Regulatory –
ITEPA2003 s. 635
HMRC Guidance –
EIM74500
Taxable pension income, UK payments
Legislation/Regulatory –
ITEPA2003 s. 634