Transfer pension from Switzerland to UK

Transfer pension from Switzerland to UK

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If an individual transfers his pension rights from Switzerland to the UK (of which there is a double taxation agreement), what are the implications assuming that he was UK resident the whole time and that he was taxed in Switzerland on the pension itself?

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By luke.hector
29th Aug 2012 09:27

A little more detail.

The transfer is of "past earnings" from Switzerland which were took out on a personal pension plan and which were taxed there. The amount is enough to be in the higher rate bracket. 

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