TMF Trustees Singapore Ltd v HM Revenue and Customs: CA 2 Mar 2012

The court was asked whether pension scheme set up in Singapore is or is not a qualifying recognised overseas pension scheme

Citations:

[2012] EWCA Civ 192

Links:

Bailii

Statutes:

Finance Act 2004, Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations 2006

Jurisdiction:

England and Wales

Income Tax

Updated: 26 July 2022; Ref: scu.451803