United Kingdom: Inheritance Tax

This comprehensive update covers critical developments in UK pension scheme regulation, including new inheritance tax requirements for pensions, the landmark Pension Schemes Act 2026...

Welcome to our monthly update on current legal issues for trustees of DC pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support...

Starting April 6, 2027, the UK will fundamentally transform how pension scheme death benefits are treated for inheritance tax purposes, bringing unused pension funds and death benefit lump sums largely within the scope of IHT. This major policy shift introduces the concept of "Notional Pension Property" and will significantly impact scheme administration, member communications, and estate planning decisions.

From April 2027, the UK will fundamentally reshape pension taxation by bringing unused pension funds into the scope of Inheritance Tax for the first time in decades.

Recent HMRC figures reveal a sustained increase in Inheritance Tax receipts, driven by frozen thresholds and rising property values. With pensions set to enter the scope of IHT in 2027, more UK families may face unexpected tax liabilities on their estates.

This monthly update examines critical regulatory changes affecting DC pension scheme trustees, including the Finance Act's introduction of inheritance tax on pension benefits from April 2027, new data protection complaint processes under...

The Cultural Gifts scheme and Acceptance in Lieu Annual Report for the year ended 31 March 2025 (the 'Report') has recently been published by Arts Council England.

A landowner may be approached by a neighbour looking to graze livestock on an unused field for part of the year.

Mediation plays a crucial role in inheritance disputes by offering a confidential, flexible and cost-effective alternative to litigation. In emotionally charged situations involving family dynamics...