IHT on pensions

Loss-making half year results confirm

‘A very short timescale for such a significant change’

Second technical note

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

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

Statistics from Great Wrapper Reset paper

Unspent pension pots come into scope in eight months

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

Full operational guidance won't arrive until spring 2027

'My first hope for pensions under Burnham is stability and medium-term planning'