Offshore funds, life policies and pensions

Offshore funds, life policies and pensions guidance:

This Practice Note explains what is meant by offshore bonds and foreign policies and the tax charges that are likely to arise. What is a bond? The word 'bond' has a...

Practice Note

The Offshore bonds and other foreign policies Practice Note discusses what is meant by an offshore bond and a foreign policy and it explains the tax charges likely to...

Practice Note

This Practice Note is based on material provided by Tolley and Milestone International Tax Partners LLP, but is now maintained by PSL Private Client. This Practice Note...

Practice Note

Why use a QROPS? In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are personal pension schemes or retirement annuities that are marketed for...

Practice Note

Pension rights may be transferred from one scheme to another. To avoid any adverse tax consequences under the Finance Act 2004 (FA 2004), a transfer from a UK-registered...

Practice Note

There are different categories of overseas pension schemes, with various layers of requirements. These include: • Overseas Pension Schemes (OPS) • Qualifying Non-UK...

Practice Note