News & Analysis as of

United Kingdom › Taxation › Pensions

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

Mayer Brown

Recovery of VAT on DB Pension Scheme Investment Costs – New HMRC Policy

Mayer Brown on

HMRC has announced a new policy on the recovery by employers of VAT charged on investment services provided to their DB pension schemes. Until 18 June 2025, the extent to which an employer could recover any VAT paid on...more

3 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide