Pensions freedoms in 2015 introduced major changes to pension death benefit options and taxation. Here we provide some technical support to help you.
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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.
The Finance Act 2013 introduced a change which limits the deductibility of debts in certain circumstances. Here we explain the changes.
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.
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.
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.
Death benefits: our top five frequently asked questions
Here we look at some of the questions we are asked most often.