In their second of three articles John Hayward and Alec Ure Pension Consultants continue their explanation of the basic elements of the new pensions tax regime in the UK
Migrant member relief
The relief is available in respect of any person who has received tax relief in their country of residence on contributions paid to a pension scheme of which they are a member at any time in the ten years before coming to the UK. A summary of the main principles and conditions applicable to the operation of migrant member relief follows.
The relief is available for a migrant member who is a member of a scheme which is...
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In their second of three articles John Hayward and Alec Ure Pension Consultants continue their explanation of the basic elements of the new pensions tax regime in the UK
Migrant member relief
The relief is available in respect of any person who has received tax relief in their country of residence on contributions paid to a pension scheme of which they are a member at any time in the ten years before coming to the UK. A summary of the main principles and conditions applicable to the operation of migrant member relief follows.
The relief is available for a migrant member who is a member of a scheme which is...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: