Inheritance Tax 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

24 October 2024

Death benefits - Pension Term Assurance
The rules relating to Pension Term Assurance (PTA)

23 October 2024

Inheritance tax planning and pension flexibility
The taxation of money purchase death benefits, who can receive death benefits, inheritance tax and the interaction with By-Pass Trusts

22 October 2024

Pension death benefits
What benefits can be paid on death before and after benefits have been crystallised, based on rules currently in force

23 August 2024

Pension death benefits - what you need to know
The taxation of pension death benefits

10 July 2024

Pension transfers by those in ill health and inheritance tax calculations
Pension transfers and ill health. Quantifying the transfer of value for IHT purposes for those who die within two years of the transfer. How life expectancy at the date of transfer considerably affects the calculation of the loss to the estate