Update:
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
See also:
www.sleeblackwell.co.uk/legal-articles/is-my-ex-entitled-to-my-pension