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Pension funds have long enjoyed a favourable status for UK Inheritance Tax (IHT). Most registered pension schemes are discretionary and outside the scope of UK IHT.

The French Supreme Court has clarified how to interpret the concept of a legal entity whose assets consist principally of immovable property when this concept is not defined in an applicable tax treaty. The decision addresses whether interests held by family members and indirect holdings through intermediary entities must be considered when determining if a company falls within the scope of real estate provisions in tax treaties.

The OECD projects that by 2054, there will be 55 people aged 65 or over for every 100 people aged 20 to 64, fundamentally reshaping workforce dynamics and employment patterns. As retirement ages rise to 74 in some countries and the working-age population shrinks by 13%, employers face critical decisions about retaining experienced workers, investing in lifelong learning, and adapting workplace practices to support longer careers.