Tax planning

'The carry forward rules can be difficult to navigate'

'Clients are tuned in to tax efficiency'

Will raise £14.3bn after pensions come under the IHT umbrella

Aims to raise extra £1bn per year through crackdown

'The government has demonstrated some recognition that paying the IHT on qualifying assets may be difficult'

‘I heard it from my mate down the pub…’

'Change could result in significantly higher tax liabilities '

Financial planner Luke Lodge's personal perspective

IFAs have re-evaluated role of pensions in their clients’ plans

Although complete abolition is ‘unlikely to happen any time soon’