United Kingdom: Inheritance Tax

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Article
UK Pensions: DC Trustee Agenda Update—October 2026
This monthly update examines critical developments affecting DC pension scheme trustees, including HMRC's latest guidance on inheritance tax changes for pension benefits, implementation timelines for the Pension Schemes Act 2026, and new reporting requirements for pensions dashboards. The update also highlights ongoing consultations on small pots consolidation and auto-enrolment contribution increases that could reshape the DC pensions landscape.
United Kingdom Employment
AO
A&O Shearman
Article
Pensions Ready Reckoner – September 2026
This comprehensive table tracks key developments affecting UK pension schemes, including recent parliamentary acts, court decisions, regulatory guidance, and compliance deadlines. From inheritance tax changes on pension death benefits to pensions dashboards implementation, the document provides essential dates and implications for trustees, administrators, and pension professionals navigating the evolving regulatory landscape.
United Kingdom Employment
WB
Wedlake Bell
Article
The 2027 Pension Rule Changes | What They Mean for Your Will and Estate Plan
Following tax changes set to take effect from 6th April 2027, unused pension funds and death benefits will be brought into the scope of Inheritance Tax, fundamentally altering UK estate planning strategies. This shift removes the automatic IHT shelter that pensions once enjoyed and introduces critical legal and structural questions for Wills and wealth succession plans that families must now address.
United Kingdom Tax
SB
Sills & Betteridge
Article
Estate Planning – How To Minimise Your Inheritance Tax (IHT) Liability
Wealthy clients with complex family structures often seek ways to reduce inheritance tax liabilities to maximize what their beneficiaries receive. From spousal exemptions and charitable giving to strategic lifetime gifts and the seven-year rule, various planning opportunities exist to minimize the 40% tax rate on estates exceeding £325,000. Understanding these exemptions and reliefs, combined with carefully drafted professional Wills, can significantly impact how much of your estate passes to your chos
United Kingdom Tax
TW
Taylor Walton
Article
A New Approach To Deprivation Of Liberty Cases: Key Implications For Residential Colleges
Irwin Mitchell provides comprehensive legal news, expert commentary, and industry insights across key sectors. The firm's latest Leading Litigator Report reveals that 69% of General Counsels now view litigation as either an operational necessity or strategic investment for protecting intellectual property and market position. Stay informed through their newsletters, podcasts, and regular seminars covering legal developments that impact businesses and individuals.
United Kingdom Litigation
IM
Irwin Mitchell
Article
Can Two Negative References For A School Caretaker Amount To Whistleblowing Detriments?
Irwin Mitchell provides comprehensive legal news, expert commentary, and industry insights across key sectors. The firm's latest Leading Litigator Report reveals that 69% of General Counsels now view litigation as either an operational necessity or strategic investment, examining how in-house legal teams are navigating alternative funding, AI adoption, and geopolitical influences while managing risk and controlling costs.
United Kingdom Litigation
IM
Irwin Mitchell
Article
A Dispute Lawyer's Guide To Succession Planning For Family Businesses
Family businesses face unique challenges when it comes to succession planning, from navigating complex family dynamics to ensuring business continuity across generations. Drawing on experience with high-profile disputes and successful transitions, this article explores practical strategies for avoiding conflicts and securing your family business's future through proactive planning, transparency, and professional guidance.
United Kingdom Family
WL
Withers LLP
Article
Has Your Charitable Legacy Been Future-proofed? Donor-Advised Funds And Giving Through Your Will
Recent changes to inheritance tax rules have narrowed the charity exemption, potentially affecting charitable gifts in Wills made for "general charitable purposes." Donor-advised funds offer a flexible, tax-efficient alternative that allows individuals to maintain philanthropic intent while adapting to evolving circumstances and involving future generations in charitable giving.
United Kingdom Tax
WB
Wedlake Bell
Article
New environmental delivery guidance: what developers need to know about BNG for NSIPs and the Nature Restoration Fund
Irwin Mitchell provides comprehensive legal news, expert commentary, and industry insights across key sectors. The firm's latest Leading Litigator Report reveals that 69% of General Counsels now view litigation as either an operational necessity or strategic investment, examining how in-house legal teams are navigating alternative funding, AI adoption, and geopolitical influences while managing risk and controlling costs.
United Kingdom Litigation
IM
Irwin Mitchell
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