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Update on IHT on Pensions – outcome of government consultation – July 2025
In the Autumn Budget 2024, the government announced that most unused pension funds and death benefits would be included in the value of a person’s estate for Inheritance Tax (IHT) as from 6 April 2027. A consultation was then launched, that ended in January 2025, to confirm some of the practical issues over liability, reporting … Continued
Read moreChanges to Trust Registration Requirements
The Government have published their response to the 2024 ‘Improving the effectiveness of the Money Laundering Regulations’ consultation and we are delighted that common sense has finally prevailed in relation to the registration of trusts that only hold a nominal amount. What are the planned changes? The Government will introduce a new exemption for trusts … Continued
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