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Inheritance Tax on Pension Death Benefits – Revised Proposals

The government has responded to its consultation on its proposal that from 6 April 2027, most death benefits paid from registered pension schemes (whether DB or DC) will form part of the deceased member’s estate for...more

Pensions and the Autumn Budget – what’s changing?

The Autumn Budget announced that from 6 April 2027, the majority of death benefits paid from registered pension schemes (whether DB or DC) will form part of the deceased member’s estate for inheritance tax (“IHT”) purposes....more

United Kingdom: The Abolition of the Lifetime Allowance - What Employers Need to Know

What is happening? From 6 April 2024, the LTA will be abolished and a new regime for the taxation of lump sums and lump sum death benefits will be introduced. This is the most significant change to the UK pensions tax...more

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