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The HMRC Double Taxation Relief Manual sets out the overall principles to be applied in respect of pension income.It states:'Pensions, other than Government pensions, paid in consideration of past employment to a resident of a country with which the... Read More

Income Tax is generally payable on taxable income received by individuals in the UK, including earnings from employment, earnings from self-employment, pensions income, interest on most savings, dividend income, rental income and trust income.However... Read More

In July 2015, the then Chancellor George Osborne announced a series of reforms to the non-domicile rules. The new rules were due to come into effect from April 2017, but were removed from the cut-back Finance Bill that was rushed through parliament b... Read More