CPD | Death benefits – Pensions freedoms in 2015 introduced major changes to pension death benefit options and taxation. Here we provide some technical support to help you.
CPD | Pension hot topics - 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.
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.
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.
On the 6 April 2015 the residence nil-rate band (RNRB) was introduced. This is an additional threshold for inheritance tax (IHT) planning above the current £325,000 threshold. Here we explain how this works.
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.
CPD | IHT planning using Whole of Life plans - In this webinar we look at ways to strengthen your IHT planning conversations and demonstrate the value of Whole of Life plans.
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