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Death benefits & inheritance tax
Pensions freedoms in 2015 introduced major changes to pension death benefit options and taxation. Here we provide some technical support to help you.
Case studies
Death benefits overview
Death benefits overview
- Beneficiary drawdown
- Death benefits from April 2015
- Death benefits: discretion or direction
- Nominee and successor flexi-access drawdown
- Taxation of pension death benefits
Major changes to the tax charges that apply to benefits paid on the death of a pension scheme member took effect from 6 April 2015. This article explains how the funds were treated prior to then.
Death benefits - earn CPD
Pensions freedoms in 2015 introduced major changes to pension death benefit options and taxation. Here we provide some technical support to help you.
The changes to death benefits have had a fundamental impact on advisers, their clients and also the beneficiaries of clients.
This webinar will briefly mention the law and some of the areas which are causing problems for advisers but it will also consider where advisers can add value to their professional connections by explaining areas where pension legislation may interact with other areas of the law.
In this webinar, we consider the key differences in different types of workplace pension agreements, recent market findings and the use of salary exchange.
From here we take a deeper dive into business protection, understand some of the opportunities to talk about business protection with your SME clients, know how to position the potential risks, discuss the impact to a business and recommend a solution.
Frequently asked questions
Frequently asked questions
Here we look at some of the questions we are asked most often.
Inheritance tax overview
Inheritance tax overview
In this article we look at the differences between individual savings accounts and pensions when it comes to inheritance tax.
In these case studies we look at inheritance tax on transfers.
In this guide we talk about the importance of inheritance tax planning.
Gifts made to anyone from your client’s estate are exempt from inheritance tax provided they survive for a period of 7 years from the date the gift is made. Here we explain how this works.
The Finance Act 2013 introduced a change which limits the deductibility of debts in certain circumstances. Here we explain the changes.
The House of Commons has produced a briefing paper on inheriting both state and private pension rights.
Calculate any potential inheritance tax liability based on an individual's assets and liabilities using our calculator.
Inheritance tax - earn CPD
In this webinar we look at ways to strengthen your IHT planning conversations and demonstrate the value of Whole of Life plans.
We investigate three of the hottest technical pension topics including IHT and pensions changes from January 2022 – when IHT can apply to pensions and the recent changes to the reporting of IHT.
Trusts overview
Trusts overview
A spousal bypass trust can be used to stop death benefits falling into the surviving spouse’s estate. Here we explain how this type of trust works.
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Ask any specific questions you might have about the world of pensions or protection to our technical experts.