Category Archives: Inheritance Tax

Pension Transfers and IHT

The Staveley case and what it might mean for pension transfers by individuals in ill-health.

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Latest IHT Stats and Resulting Opportunities

Property and investments drive the major part of the IHT liability for the 8% of estates that will suffer a liability. Planning opportunities for the greater than 8% of adviser clients for whom inheritance tax is something they will want to “do something about”.

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DOTAS & IHT Planning

The new disclosure of tax avoidance schemes (DOTAS) draft regulations and their possible impact on IHT planning.

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Impact of House Prices on Inheritance Tax

The importance of residential property to the IHT yield has been recently reconfirmed. But planning with the main residence is hard. This reality calls for informed advice, especially taking account of the new Residence Nil Rate Band.

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Autumn Statement: IHT and Pensions

A welcome relaxation on IHT and pensions announced in the Autumn Statement plus a brief review of pensions as an “IHT Free Zone”.

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IHT and pensions

Generally speaking, IHT is not an issue for pension arrangements. The pension fund is not in the estate of the member and the relevant property regime doesn’t apply.

There could, however, be the potential of an IHT liability resulting from a single contribution or scheme transfer made within two years of death by an individual who knew they were in serious ill health when they made the transfer.

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IHT and Death Benefits

An update on the latest HMRC view in relation to the IHT implications for funds remaining in a pension fund on death that have been designated to drawdown.

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Proposed Changes to IHT and the Main Residence and the Annual Allowance

Thoughts on the operation and effect of the proposed £175k additional nil rate band for the main residence and the “linked” reduction in the annual allowance for high earners.

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Inheritance Tax

The nil rate stays at £325k and limited trust reform is to be legislated in a future finance bill . I look at the leaked conservative proposal for a £175k additional nil rate band for residential property.

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