News & Analysis as of

Retirement Plan Employee Benefits Inheritance Tax

Mayer Brown

The Pensions Brief: August 2025

Mayer Brown on

ISSUES AFFECTING ALL SCHEMES - COMPANY DIRECTORS – IDENTITY VERIFICATION REQUIREMENTS - Companies House has announced that the identity verification requirements under the Economic Crime and Corporate Transparency Act...more

Mayer Brown

Pensions and the Autumn Budget – what’s changing?

Mayer Brown on

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

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