Retirement Planning

QROPS

• QROPS - Case study
  The following article explains how an offshore bond can offer flexibility and potential income tax planning opportunities to UK resident investors who retire abroad.
• QROPS – the basics
  Heard a lot about QROPS recently, but not 100% sure what it means? This article sheds some light on the latest acronym to join the international financial language.
• QROPS - Your questions answered
  This article aims to provide generic information for financial advisers about the features of Qualifying Recognised Overseas Pension Schemes (QROPS), transferring into QROPS and tax reporting to UK HM Revenue & Customs (HMRC).
• Transfer Value Analysis System reports
  This article explains what transfer value analysis system reports are, their purpose and when you may need to obtain one in connection with a Qualifying Recognised Overseas Pension Scheme.
• Transfers into Qualifying Recognised Overseas Pension Schemes - things to consider
  This article aims to provide areas for financial advisers to consider when advising clients on transferring a UK pension into a Qualifying Recognised Overseas Pension Scheme.
• What the latest UK pension tax changes mean for International investors
  On 9th December, the UK Government announced further amendments to UK pension tax legislation and provided additional guidance on previous proposals. This article explains the impacts for international investors.

Other Topics

• Inheritance tax (IHT) charges on pension death benefits
  This article explains the facts and implications of an IHT and pension case of DM Fryer & Others (Personal Representatives of Patricia Arnold Deceased) v HMRC FTT [2010] UKFTT 87 (TC), TC00398. This is provided as historical reference as it has been superceded by the changes announced on 9th December 2010.