Inheritance Tax and Pensions

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

27 August 2025

By-pass trusts and pension death benefits in more detail
Establishing by-pass trusts and the rules around by-pass trusts and HMRC's Trust Registration Service

27 August 2025

By-pass trusts in the flexi-pensions era
The effectiveness of by-pass trusts

22 July 2025

Government presses ahead with IHT on pensions
IHT on pensions. IHT will apply on most unused pension funds from 6 April 2027, however, the Government’s consultation response outlines a significant change in the process and welcome changes to the scope