Pension schemes newsletter 142: August 2022

Published on: 31 August 2022

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Specialist Tax Regulatory Materials

Article summary

HMRC has published pension schemes newsletter 142.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News

Guidance

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Foreign tax relief

Foreign tax reliefIncome and gains may be taxable in more than one country. The UK has three ways of ensuring that the individual does not bear a double burden:1)treaty tax relief may reduce or eliminate the double tax2)if there is no treaty, the individual can claim ‘unilateral’ relief by deducting

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