Inheritance Tax 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

11 November 2025

An introduction to pensions and inheritance tax
The structure of a pension scheme, inheritance tax and death benefits

10 November 2025

IHT for pensions schemes: special rules
The three common sets of circumstances in which a special inheritance tax (IHT) charge can arise in relation to a member’s interest in a registered pension scheme because of action taken by a pension scheme member during their lifetime

07 November 2025

Pension death benefits: inheritance tax
Inheritance tax (IHT) legislative position and when it may apply to lump sums paid from pension schemes

22 October 2025

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

26 September 2025

Death benefits - Pension Term Assurance
The rules relating to Pension Term Assurance (PTA)

26 September 2025

Pension death benefits
What benefits can be paid on death before and after benefits have been crystallised, based on rules currently in force

15 September 2025

IHT on pensions - what we know so far
The proposed rules and process for applying IHT on most unused pension funds from 6 April 2027