I12.726 QNUPS

I12.726 QNUPS

Qualifying Non-UK Pension Schemes (QNUPS) are currently offering certain inheritance tax planning opportunities. These are offshore pension schemes which derive their tax benefits from Regulations introduced in February 20101.

The schemes are primarily directed at expatriates, although in fact the provisions do not contain any restriction as to whether or not members of the pension scheme concerned are non-resident. Accordingly as matters stand, there is no reason why UK residents should not set up a one of these offshore pension schemes. They should not however be funded by contributions from a company as otherwise the harsh results of the

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