![Finance Bill 2017 draft clauses: Overseas Pensions](/sites/default/files/styles/responsive_4_3_600w/public/twitter-cards/istock_000019060862large.jpg?h=840052a7&itok=DKWqw9D-)
Published on 23 January 2017
Draft Finance Bill 2017: Overseas pensions
While LITRG recognises that removing the '90% rule' for taxing foreign pension income in the UK is intended to be a fairness measure and simplify the system, we wish to highlight that those in receipt of a foreign pension are unlikely to view it as such, imposing as it would an additional tax cost o...