Pensions Outside Estate Kite

The rule change that shifts the ground For years, pensions have held a special place in estate planning. They sit outside your taxable estate, pass free of inheritance tax on death, and offer a flexible way to pass wealth to the next generation. That position is about to change. From April 2027, pension pots will be brought into the scope of inheritance tax, and the way death benefits are taxed will look very different. If you have a pension, or if you advise people who do,