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Death benefits & inheritance tax
What you'll find on this page
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 | Death benefits – Facts and planning – 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.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.
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.Inheritance tax
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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