Spousal bypass trusts can help in complex family situations, explains Clare Moffat, and are still highly relevant even after the introduction of the Taxation of Pensions Act 2014
Death benefits on pensions are usually not liable to inheritance tax (IHT) on the death of a member. Before April 2015, the main reason spousal bypass trusts were set up was so lump-sum death benefits...
Despite improved risk appetite
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