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Jargon Buster

Qualifying Recognised Overseas Pension Scheme

An overseas pension scheme that satisfies HMRC requirements. Transfers may be made to a QROPS much as they could to another Registered Pension Scheme.


Qualifying Recognised Overseas Pension Scheme


RIP Trusts? Long Live Family Partnerships?

It seems that trusts are viewed currently as the source of all tax-planning evil. A series of legislative changes have made trusts extremely unattractive for wealthy UK clients. This article summarises the current status of trusts in UK tax planning before reviewing the proposed alternative of family partnerships. To what extent can partnerships be used to replicate trust planning?

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