Death Benefits

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

HMRC Pension Scheme Newsletter 164 - October 2024
HMRC’s October 2024 Budget edition of the pension scheme newsletter

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

04 October 2024

Nominations, lump sum and income death benefits and the taxation of those benefits - a case study
Who may benefit from beneficiaries' flexi-access drawdown on the member’s death and in what circumstances

23 August 2024

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

19 August 2024

When should I use a spousal by-pass trust - a case study
What is a spousal by-pass trust, should I use one and how do I set it up?