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
UK Pensions and Inheritance Tax (IHT): Revised Policy from HMRC
Inheritance Tax on Pension Death Benefits – Revised Proposals | Insights | Mayer Brown
Legislation Day 2025 – reforms to UK Inheritance Tax
Major inheritance tax changes for pensions from April 2027 | Womble Bond Dickinson
Inheritance tax and pensions: An improved approach
IHT on pensions: draft legislation to convert ‘tax planning vehicles’ into retirement funds | Brodies LLP
Dentons – Pensions and inheritance tax: understanding the government’s proposed changes
New IHT Rules on Pensions Could Spark Legal Headaches And Family
United Kingdom: Update on inheritance tax changes for unused pension saving – Baker McKenzie InsightPlus
New IHT Legislation & Pensions: A further focus on the position of Personal Representatives – Burges Salmon
Upcoming Changes to Inheritance Tax: How Unused Pension Funds and Death Benefits Will Be Affected – Burges Salmon
See also:
www.sleeblackwell.co.uk/legal-articles/is-my-ex-entitled-to-my-pension
UK inheritance tax changes will add to administrative burden on pension schemes, Karen Mumgaard