This landed on my desk today
English Client worked in S Africa for 6 years paying local taxes and contributing to his local employers pension fund.
Has subsequently been in the UK and employed for 8 years paying UK tax. The SA pension fund was dissolved 2 years ago and he has just been paid his entitlement as a lump sum.( apparently they couldn't locate hime earlier) Is there a UK tax liability. I can't think there is but any thoughts?