IHT

Unused pension funds will fall under IHT scope from April 2027

HMRC collects £100m more than last year in first quarter of tax year

Move expected to raise £1.5bn annually

'The division of assets on divorce can be incredibly contentious'

‘They’ve smashed complex pensions and complex IHT together’

Research proposes simpler alternatives

A complex, often overlooked threat

Evelyn Partners warns thousands of businesses are at greater risk

‘Significant implications for treatment of non-matrimonial assets on divorce’

'One thing advisers can do is remind customers the benefits of gifting'