Tag: penalties

QROPS – A BRIEF GUIDE 1. What is a QROPS? QROPS stands for “Qualifying Registered Overseas Pension Scheme. A QROPS is an overseas pension scheme which meets a number of criteria set out in legislation and regulations, the most important of which are that it: • is regulated as a […]

Tagged: Corrado caseFollower NoticeHMRCpenalties

Follower Notice penalties – The Corrado Case The recently reported Corrado case has confirmed the validity of our approach to Follower Notice Penalties. In our previous blog post on the subject of Follower Notice Penalties, we noted that one of the most invidious (and potentially expensive) aspects of the Follower […]

Tagged: Corrado caseFollower NoticeHMRCpenalties