United Kingdom: Inheritance Tax

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Article
IRS Transfer Certificate Delays: Why Form 706-NA Applications Are Taking Years To Process
UK executors administering estates with US shares are facing unprecedented delays of two to three years when seeking IRS estate tax clearance through Form 706-NA applications. These processing bottlenecks, stemming from pandemic-related backlogs and ongoing IRS staffing pressures, are preventing executors from completing estate administration and leaving beneficiaries waiting years to receive their inheritance from US investments.
United Kingdom Tax
LA
Lester Aldridge LLP
Article
Probate Fees Have Risen: Why The Headlines Don’t Tell The Full Story
The headlines have sounded alarming. “Probate fees set for massive increase” is the kind of line that lands hard when you are already coping with the loss of a loved one, and another cost added to an already difficult process can feel like an unwelcome burden at the worst possible time. Yet while the rise in probate fees is certainly noteworthy, it is unlikely to have a significant impact on the overall cost of administering an estate.
United Kingdom Tax
BL
Buckles Law
Article
UK Pensions: DC trustee agenda update—July 2026
HMRC has released detailed guidance on applying inheritance tax to pensions from 2027, while the Pension Schemes Act 2026 introduces sweeping changes including a new DC Value for Money framework and consolidation requirements for small pension pots. The Pensions Regulator has also published expectations for AI governance in workplace pension arrangements, alongside updated dashboards guidance as the industry prepares for the likely 2027/28 go-live date.
United Kingdom Employment
AO
A&O Shearman
Article
Pensions And Inheritance Tax—preparing For 2027
Starting April 6, 2027, the UK will fundamentally transform how pension scheme death benefits are treated for inheritance tax purposes, bringing unused pension funds and death benefit lump sums largely within the scope of IHT. This major policy shift introduces the concept of "Notional Pension Property" and will significantly impact scheme administration, member communications, and estate planning decisions.
United Kingdom Employment
AO
A&O Shearman
Article
New Inheritance Tax Rules For Pension Death Benefits: What Trustees Need To Know About Information-Sharing
The UK government has introduced sweeping reforms to inheritance tax treatment of pension death benefits, fundamentally changing how registered pension schemes interact with estates from April 2027. New draft regulations establish comprehensive information-sharing requirements between schemes, personal representatives, and HMRC, creating tight deadlines and complex coordination challenges that trustees must prepare for now.
United Kingdom Tax
MB
Mayer Brown
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