Government presses ahead with IHT on pensions
IHT on pensions. IHT will apply on most unused pension funds from 6 April 2027, however, the Government’s consultation response outlines a significant change in the process and welcome changes to the scope
IHT for pensions schemes: special rules
The three common sets of circumstances in which a special inheritance tax (IHT) charge can arise in relation to a member’s interest in a registered pension scheme because of action taken by a pension scheme member during their lifetime