IHT

'Focusing solely on reducing the pension before death can increase lifetime tax'

‘This has undoubtedly had a huge impact on planning for many clients’

Rising demand for IHT planning

Up by £100m on last year

Criticism of transparency on Fern Trading lending activities

Unspent pension pots come into scope in eight months

'Further changes could be announced to pay for any shifts in policy'

Pension legislation does not impose an upper age limit on the payment of PCLS

'The sharpest sense of grievance may be among business owners'

'I believe IHT planning is becoming as much about psychology as legislation'