News & Analysis as of

Pensions Inheritance Tax Proposed Legislation

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 November 4, 2024

A&O Shearman on

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

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