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Forum: USA
Sep 29th 2017, 2:49 am
Replies: 112
Views: 64,253
Posted By ribenapete

Re: UK Pensions related to UK/US Tax Treaty

I'd like to return to the HMRC website guidance on the interpretation of the UK/US DTA (dt19876a) regarding pension lump sum payments. It concludes as follows:

The provision preserves the...
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