Hi guys,
Hypothetical situation here. Married couple living in the UK - one is a UK citizen from birth and the other a US citizen from birth and permanent UK resident (and may become UK citizen in future). They jointly own a house but there's only one pension between them, a defined contribution pension owned by the UK citizen. If the UK citizen dies or the couple divorce and the spouse gets some or all the pension, how is that taxed by the US and UK?