UK corporate offence of failure to prevent tax evasion
HMRC has taken on board concerns from the pensions industry about its previous proposals for bringing many pension death benefits within the scope of inheritance tax (IHT). On 21 July 2025, HMRC issued a Policy Paper and...more
Autumn Budget 2024: bringing pensions into the scope of IHT - The Chancellor announced in her Budget Speech that from April 6, 2027, unused pension funds and death benefits will be included within a member’s estate for...more