Filbert79

Dear Sir/Madam, The double taxation agreement between the UK and Philippines states that UK state pension and non occupational pensions are taxable in the UK. If the non resident chooses to have these pensions paid directly into an overseas bank account rather than to a UK bank account, would this make them not subject to UK tax or will they remain taxable in the UK regardless? Many thanks

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.