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For financial advisers - compiled by our team of experts, qualified in pensions, taxation, trusts and wealth transfer.

HMRC have published draft legislation for both including pension death benefits within the estate for IHT and for the changes to business relief.

23 July 2025

HMRC have commited to the introduction of IHT on pension death benefits from April 2027. For more details on the draft legislation and consultation response see our insight article Draft rules issued for IHT on pensions.

At the same time HMRC also issued draft legislation for the introduction of the £1M limit for business assets eligible for relief at 100% and the reduction in the amount of relief available on AIM shares from 100% to 50%.

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