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

This content is only available upon subscribtion to Techlink.

Click here for a Free Trial

Tags: two-year ill-health Pension transfers Inheritance Tax and Pensions special IHT charge contributions Lifetime transfers of death benefits pensions and IHT