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Pensions HMRC Death Benefits

Hogan Lovells

UK Pensions and Inheritance Tax (IHT): Revised Policy from HMRC

Hogan Lovells on

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

Mayer Brown

Inheritance Tax on Pension Death Benefits – Revised Proposals

Mayer Brown on

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

A&O Shearman

Pensions: what's new this week - 19 February 2024

A&O Shearman on

Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: HMRC lifetime...more

A&O Shearman

Pensions: what's new this week - 29 January 2024

A&O Shearman on

Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: TPR guidance on...more

A&O Shearman

Pensions: what's new this week - 8 January 2024

A&O Shearman on

Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: TPO statement on...more

A&O Shearman

Pensions: what's new this week - 25 September 2023

A&O Shearman on

Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: PLSA updated...more

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