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Finance Act 2026: Inheritance Tax Treatment of Pension Death Benefits

UnknownApr 17, 2026(24 days ago)

Finance Act 2026: Inheritance Tax Treatment of Pension Death Benefits

The Finance Act 2026 has received Royal Assent, establishing the legal framework for the significant changes to the inheritance tax (IHT) treatment of death benefits paid by registered pension schemes that were announced in the Autumn Budget 2024. These changes will come into force on 6 April 2027.... By: Mayer Brown

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