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From 6 April 2027, most unused pension funds and pension death benefits will be brought within the scope of Inheritance Tax.
Mike Pritchard of Crofton Bradfield Tax looks at how this will work and what the changes will mean for different types of clients.
As he shows, this is a complex area and it’s really important to consider the whole of your client’s estate when tax planning, not just an isolated part of it.
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