IHT on pensions

Practical planning steps for advisers

'What is particularly galling is that there were viable alternatives'

'The need for advice is clear'

'Many recognise that existing planning frameworks are no longer sufficient'

Up from 110,000 the previous year

'These changes may mark something of an inflection point'

Fears HMRC delays could lead to months-long waits

Final guidance to be published in Spring 2027

Gifting from the estate vs the pension

Steps clients should consider to assist them on their 'estate planning journey'