Inheritance tax hub

How new rules on pension death benefits could affect inheritance tax planning.

From April 2026, APR and BPR will change significantly. Learn how the new £2.5m allowance affects businesses, farmers, trusts and inheritance tax...

Our summary highlights the key updates from the Chancellor’s announcement, focusing on what matters most for financial planning.

Understand how Rysaffe planning works and its role in managing inheritance tax through multiple trusts.

Discover the main differences between ISAs and pensions, including tax treatment, contribution limits, and accessibility.

Inheritance tax (IHT) reform is changing protection advice. Clients are focusing on protecting their financial legacy, making IHT planning key.

Discover which gifts are exempt from inheritance tax and how annual allowances work to reduce liability.

Discover why trusts are useful, their main benefits, the different types, and the effects on taxes.

Understand when a trustee can receive a payment and the rules that apply under a discretionary trust.

Learn how spousal bypass trusts work and why advisers use them to manage pension death benefits effectively.

Understand how discretion works and why nominating a beneficiary matters for client planning.

What direction means when applied to the payment of pension death benefits and why you would use that over discretion.