IHT on pensions 'horribly complex' for personal representatives

Ahead of the April 2027 proposals, LCP and others have called on the government to make major changes to the changes to address hurdles likely to be faced by PRs. Under current plans, the standard IHT payment deadline will be six full months from the end of the month of death for estates in scope. After this point, they face interest payment charges. However, concerns have been raised that there may be delays in pension scheme administrators providing the necessary information, which could make it difficult for PRs meet the deadline. Pension scheme administrators have up to two yea...