Commentary

I9.325 Foreign pensions

IHT, trusts and estates

I9.325 Foreign pensions

I9.325 Foreign pensions

The special provisions that exempt from IHT benefits under registered pension schemes and qualifying non-UK registered pension schemes are dealt with elsewhere in this work1.

Former colonial pensions

The IHT legislation also continues certain special estate duty reliefs in relation to pensions arising from service in India, Pakistan and certain former colonial territories. The scheme of these exemptions is that some categories of pension rights are left out of account in determining the value of a person's estate immediately before his death. The effect is that no IHT will be payable on the death of the pensioner, wherever he is domiciled and whatever the nature of

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