Inheritance Tax and Pensions

15 April 2025

Flexi-access drawdown (FAD)
The working of flexi-access drawdown, which was introduced on 6 April 2015

03 February 2025

An introduction to pensions and inheritance tax
The structure of a pension scheme, inheritance tax and death benefits

03 February 2025

Pension death benefits: inheritance tax
Inheritance tax (IHT) legislative position and when it may apply to lump sums paid from pension schemes

03 February 2025

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

31 January 2025

By-pass trusts and pension death benefits in more detail
Establishing by-pass trusts and the rules around by-pass trusts and HMRC's Trust Registration Service

31 January 2025

By-pass trusts in the flexi-pensions era
The effectiveness of by-pass trusts

24 December 2024

ISAs and pensions compared
The benefits of the two key investment products - ISAs and pensions

06 November 2024

Are pensions now best avoided at death?
The 2027/28 IHT treatment of pensions raise some difficult questions about the balance between retirement income planning and IHT planning

01 November 2024

Pensions and IHT - all change from 6 April 2027
The October 2024 Budget announced that most pensions funds will be brought into the estate for inheritance tax purposes from 6 April 2027