Thanks for the answer. If I cash out the IRA this would obviously exceed the 25% of the funds I would normally be allowed in the UK. Are you saying that this does not apply, as all UK tax on an IRA is exempt?
Thanks for the answer, I wasn't sure about the annual and lifetime, my eyes glaze over when I read too much civil service speak. I guess I've got to concentrate on minimising my US taxes, maybe take the IRA over a couple of years. Thanks again. Kind regards John