Alltrust develops adviser 'toolkit' to plan for IHT on pensions

Alltrust's toolkit will be available through its Family Pension Trust, a registered pension arrangement built for one family that Alltrust has operated for more than  fifteen years. Each element of the toolkit is released for live cases only once it has been reviewed by the firm's external tax advisers, Alltrust explained, and the toolkit is designed to evolve as policy changes. The tools include pensions paid directly from the trust to a surviving spouse, dependent partner or qualifying child, which remain outside the estate under rules written deliberately into the legislation; insu...