Clive Smaldon

Not HMRC...in the HMRC calculation personal allowance is never increased by pension contributions, any additional higher rate relief is given by extending the basic rate band...this would ordinarily be £37700 plus the amount paid to pension, so if more than £37700 then the difference should be the pension contribution...if it hasnt been extended then you need to speak to HMRC.

Not HMRC...if you are self employed in the UK then this forms part of your turnover. If this is a contract of employment its an overseas contract and is foregn employment income, in which case employment pages and foreign pages to claim any tax deducted as FTC (if allowable under the DTA)

Not HMRC...you need to complete foreign pages for the gain and enter the foreign CGT paid on those pages

Not HMRC...the Swiss DTA is clear re pensions...ONLY taxable in one country (article 18) therefore, you cannot claim foreign tax credit in either country for tax paid on it in the other...the reason being, you only need to provide the information to one country, dependent on your tax residence. If you are statutorily tax resident in the UK only, then thats the UK and you dont provide the information in Switzerland, if you are statutorily tax resident in both countries you need to determine treaty residence (article 4) to work out which country has the right to tax the pension

Not HMRC...you use the words "paid work". This is therefore either employment or self employment. If not put through PAYE its self employment.

Not HMRC, Article 12 of the DTA is clear, it is liable in one country only, which means you cannot claim tax credit in the other (and you wouldnt advise the other of the amounts)...see the double taxation treaty. If your friend is tax resident in France then it doesnt go on the UK form, if your friend is tax resident in the UK, France should not be taxing it and you need to apply for exemption there, if your friend is tax resident in both then you need to determine treaty residence as to who should tax it...but whichever it is no claim can be made in the other country for FTC.

Not HMRC...no, inheritance/lottery etc dont count, it has to be regular income, and for gifts out of income to qualify they need to be demonstrated to be regular (for example a standing order every month/3 months from a grandparent to a grandchild would demonstrate the gifts are out of continuous excess income)...an inheritance/lottery win are, by their nature one off CAPITAL events (neither of which is liable to income tax in itself only on income from the capital, so they arent income)

Not HMRC...the c/fwd is unused allce for annual allowance calculations NOT c/fwd contribution relief, you cannot c/fwd any unused pension relief...there is no "saved contribution" for anyone, the figure is the amount that is available to cover the point where a tax charge arises under the annual allowance calculation. You (anyone) can only make payments covered by earned income in any year, regardless of either figure, therefore you are restricted to £24k

If the property has passed from the estate to your husband only then its just him that needs to register for self assessment, if passed in to joint names then both of you. If it is his sole name, spousal transfers are exempt for CGT purposes, you might want to transfer to joint names if it produces a lower tax liability between you (other income dependent), or if you dont wish to do this then consider a declaration of trust/form17 (again, if its tax advantageous to do so only). Suggest you seek advice of local accountant.

Not HMRC...this is a "potentially exempt transfer". There is no IHT payable for either party on gift. However, if your mother were to die within 2 years of the gift the full amount would be added back to her estate as if never made to calculate IHT on that estate. If she were to die within years 2 to 7 a tapered amount would be added back. If she survives 7 years there is no add back. The £3k is an annual exemption, where that drops out of someones estate immediately.