Filbert79

Hi, I wonder if you can help me. I have looked at the double taxation treaty with Philippines and am confused as to article 17 referencing pensions. It says that "pensions and other similar remuneration paid in consideration of past employment to a resident of a Contracting State shall be taxable only in that State." My friend is resident in Philippines and has a UK private pension that is not occupational. Does this mean it is exempt from UK tax? I'm not sure whether the article solely refers to just occupational pensions being exempt or in fact all private pensions including occupational pensions?

Dear Sir/Madam, I have a query regarding the DTA between UK and Ireland, Article 17 (Pensions). It states that occupational pensions paid to a resident of a Contracting State and any annuity paid to such a resident shall be taxable only in that State. It then gives a definition below for the term 'annuity'. I can't work out from the definition of 'annuity' what that term means. Does it mean a non-occupational pension? Many thanks

Hi, I understand that NATO employees are exempt from tax on their salaries under the Ottawa Agreement (Article 19). If an individual is based in Belgium (but who is resident and ordinarily resident in the UK), would this tax free status of the NATO employment extend to it not being declarable for tax purposes in the UK? Thank you

Thank you to HMRC admin and Bella Boo for your kind help. Much appreciated

The reason for my initial query, was due to having the following scenario: Property legally owned by a mother and her two sons (both over 18) as shown on Land Registry. Mother provided the funds to buy the property initially and she received all the rents and declared on a tax return. Proceeds on sale of the property were, however, split equally 3 ways between them all. What is the beneficial interest here for the purposes of declaring a capital gain on disposal? Thank you for your co-operation.

Thank you. So just to confirm are the indicators I referred to initially, relevant still as usable indicators of beneficial ownership or are these only to be referred to for land purposes and not property?

Dear Sir/Madam, My query is regarding CGT on residential property and the issue of beneficial ownership as to how any CGT is declared on an individual(s). I have come across guidance CG70230 which highlights indicators for deducing beneficial ownership. This refers to 'Land' on the article heading, but does this also cover residential property too? Is residential property also subject to these beneficial ownership indicators? Thank you for your help.