Pension death benefits and IHT: How prepared are you for the 2027 changes?

A structural rewrite of inheritance tax rules will treat unused pensions funds and death benefits as taxable estate assets for the first time, introducing notional valuations, scheme‑level liabilities, and new enforcement powers that will reshape death‑benefit administration.

Unused pension funds and death benefits will be brought into the taxable estate from April 2027, marking a significant shift in how pensions interact with estate planning. The latest insight on ...

 

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