Pension death benefits and IHT: How prepared are you for the 2027 changes?

Unused pension funds and death benefits will be brought into the taxable estate from April 2027, marking a significant shift in how pensions interact with estate planning. The latest insight on the Retirement & IHT hub, brought to you by Professional Adviser explores how the reforms will work in practice; from the including the introduction of Notional Pension Property (NPP), expanded responsibilities for personal representatives, and new enforcement tools such as withholding and payment notices. For advisers, the changes raise important considerations as understanding the evolving framework...