Inheritance Tax and Pensions

08 June 2026

Inheritance tax planning and pension flexibility
The taxation of money purchase death benefits, who can receive death benefits, inheritance tax and the interaction with By-Pass Trusts

03 June 2026

Flexi-access drawdown (FAD)
The working of flexi-access drawdown, which was introduced on 6 April 2015

18 May 2026

Pensions and IHT from 6 April 2027 - interaction with other IHT allowances and reliefs
Once most pension funds will fall into the estate from 6 April 2027, how they will interact with other IHT allowances and reliefs

13 May 2026

Pensions and IHT - more technical guidance from HMRC
Pensions and IHT. HMRC’s policy paper expanding on the legislation and providing more information on the pensions and IHT rules taking effect on 6 April 2027

16 April 2026

Treasury rejects calls to extend IHT payment deadline for pensions
IHT on pension assets. Treasury dismisses the Lords’ suggestions to create a statutory safe harbour from late payment interest in some circumstances and to temporarily extend the deadline for payment of IHT on pension assets to 12 months

24 March 2026

ISAs and pensions compared
The benefits of the two key investment products - ISAs and pensions

10 February 2026

Pension death benefits - what you need to know
The taxation of pension death benefits

03 February 2026

Nominations, lump sum and income death benefits and the taxation of those benefits - a case study
Who may benefit from beneficiaries' flexi-access drawdown on the member’s death and in what circumstances

02 February 2026

Pension transfers by those in ill health and inheritance tax calculations
Pension transfers and ill health. Quantifying the transfer of value for IHT purposes for those who die within two years of the transfer. How life expectancy at the date of transfer considerably affects the calculation of the loss to the estate

29 January 2026

The IHT treatment of pensions from 2027/28 - an update
The Economic Affairs Committee report on the Government’s proposals for the IHT treatment of pensions from 2027/28