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PENSION-CONTRIBUTION


What is a Scottish taxpayer and what happens when they move during a tax year? premium
Card image Chris Campbell
As Scotland diverges from UK tax rates, Chris Campbell (ATT) explains the importance of correctly identifying Scottish taxpayers. 
25 March 2026
Budget 2025: the tax measures premium
A detailed report by Lexis®+ UK Tax, with additional practitioner insight.
27 November 2025
S Lefort v HMRC premium
Revocation of pension protection certificate.
31 October 2024
HMRC v E.ON UK plc premium
CA decides payments facilitating increased pension contributions were taxable.
12 December 2023
Back to basics: Pensions tax relief - where are we now? premium
Card image Rhys Thomas
Rhys Thomas (KPMG) explains how careful planning leaves a lot of scope for tax-efficient pension savings.
17 June 2021
Tax on payments and benefits in redundancy situations premium
Card image Richard Johnson
Card image David Smith
David Smith and Richard Johnson (DLA Piper UK) consider the tax treatment of payments and benefits provided to employees in redundancy situations, and set out some of the common areas of tax difficulty and risk.
19 October 2020
Sippchoice: the meaning of ‘contributions paid’ premium
Card image Matthew Harrison
Matthew Harrison (Withers) examines the Upper Tribunal decision concerning the registered pension scheme regime.
25 June 2020
Private client review for June 2020 premium
Card image Sarah Albury
Card image Andrew Goldstone
Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent tax developments affecting private clients.
16 June 2020
Tax and residency: Taking up a role in the UK
Card image Tim Humphries

Tim Humphries answers a query on taxation of a Canadian individual taking up employment in the UK

8 August 2013
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Scheckter v HMRC
16 September 2026
Luxurico Ltd v HMRC
16 September 2026
C Sagar v HMRC
16 September 2026
IN BRIEFRSS Read all
TOGCs and leases
16 September 2026 / Edward Milliner
Principal or agent?
16 September 2026 / Richard Woolich
Sanctionable conduct
2 September 2026 / Peter Vaines
MOST READ Read all
Consultation tracker
17 September 2026
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