I was right all along: Mike Morrison on HMRC's latest IHT update

In the last few weeks, I have continued to travel the highways and byways of the UK, talking about the new pension rules and, in particular, the new death benefits regime. I think I am finally starting to understand the details, and it always helps when the legislators make changes that confirm what you have been saying. In late April, HMRC issued an update regarding the IHT treatment of pensions which particularly relates to the new pension regime post-April 2015, introduced by the Taxation of Pensions Act 2015. One of the issues raised when the legislation was drafted was whether...