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By-Pass Trusts and Pension Death Benefits

22 October 2025

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

27 August 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

27 August 2025

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