See also:
brodies.com/insights/pensions/inheritance-tax-on-unspent-pensions/
Update:
www.charlesrussellspeechlys.com/en/insights/quick-reads/102jp7s-the-future-of-iht-planning-with-pensions/
www.ropesgray.com/en/insights/viewpoints/102jpie/uk-pension-megafunds-the-tax-perspective#page=1
www.eversheds-sutherland.com/en/global/insights/what-do-the-inheritance-tax-changes-mean-for-pensions-schemes
PART 4 – Pensions and Inheritance Tax: Uneasy bedfellows? – Wedlake Bell
Inheritance tax changes for individuals with pensions | Brodies LLP
www.hoganlovells.com/en/publications/uk-pensions-designating-for-drawdown-hmrc-rules-tightened
