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QROPS

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Penny Cogher

Many pensions changes have already been trailed, including the new pension tax allowance for pensioners. This applies to pensioners whose income is at or under the value of the full new state pension so they will not have to pay income tax because of...

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Elsa Littlewood

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Chris Holmes

Elsa Littlewood and Chris Holmes (BDO) examine the UK tax implications for non-residents accessing their UK pensions in light of the forthcoming IHT charge from April 2027.

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Robert Waterson

HMRC’s administration of the QROPS regime has the effect of making cross-border transactions far less attractive and considerably riskier than keeping funds in the UK, reports Robert Waterson.

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