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Hi Alan,
I have an elderly client that is receiving an occupational pension from IBM in the UK. They are deducting tax at source on this pension. He is also receiving a small monthly state pension from the Uk. He is not receiving any Irish pension (contributory or non contributory).
Is his UK occupational pension taxable or not taxable here. Based on paragraph 2 of Article 19; I suspect it is not.
Thanks. Brian.

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Asked on 28 October 2017 11:32 am