Pension to lose IHT exemption

Pension to lose IHT exemption

At the Autumn Budget the Chancellor announced plans to remove the exemption which allows unused pension funds to be inherited tax free. Currently, if a pension holder dies before the age of 75 their beneficiaries can generally inherit the remaining funds tax-free,...
Non-doms regime abolished

Non-doms regime abolished

As expected, the Chancellor has confirmed the abolition of the generous tax regime enjoyed by non-UK-domiciled individuals, or ‘non-doms’. Broadly, the current rules apply to a UK resident whose permanent home – or domicile – for tax purposes is outside...
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