UK & Offshore Tax Planning Blog
Termination payments are payments made when an employment ceases. It's a key area for Revenue challenges and may be of increased importance given the current economic climate. The key issue is whether termination payments are taxable: as earnings or…
When calculating Entrepreneurs Relief on any 'associated disposals' such as property used by your personal company, if you have charged rent, part or even none of the gain may qualify for relief. The legislation provides for a reduction in the gain…
UK residents are generally free to transfer their pension 'pot' to another pension provider. This can also include an overseas scheme providing the overseas pension scheme meets certain requirements. In particular it must be a Qualifying Recognised…