April sees the 12 month countdown begin for a significant change in the IHT planning landscape - the introduction of most unused pension funds into peoples estates.
Join Les Cameron, Head of Technical at M&G, as he works through a real life case study on the effects of pensions being brought into the IHT net and, more importantly, what you may want to do about it.
You can find details of the case study below. While not wholly necessary, you may wish to familiarise yourself with the details to maximise benefit from the session.
Learning outcomes
By the end of this session, you will be able to:
Claiming your CPD
To claim your CPD certificate, test your knowledge with the questions below.
Write down your answers to each of the following questions and check your answers when you click to claim your CPD certificate on the link below
A. When will the enabling legislation to bring most unused pension funds into the IHT net be given Royal Assent?
- Summer 2026
- Autumn 2026
- It already has
- Between now and April 2027
B. When does the growth on business relief investments leave the estate?
- Immediately
- After 2 years
- After 7 years
- Never
C. How much tax would be paid on a pension death benefit overall if fully liable to IHT wioth 40% taxpaying beneficiaries?
- 64%
- 40%
- 82%
- 60%
A. When will the enabling legislation to bring most unused pension funds into the IHT net be given Royal Assent?
- Summer 2026
- Autumn 2026
- It already has
- Between now and April 2027
B. When does the growth on business relief investments leave the estate?
- Immediately
- After 2 years
- After 7 years
- Never
C. How much tax would be paid on a pension death benefit overall if fully liable to IHT wioth 40% taxpaying beneficiaries?
- 64%
- 40%
- 82%
- 60%
Before collecting your certificate, please take a moment to provide us feedback on this session, please email prudential.distribution.team@prudential.co.uk
Complete the form below and we’ll email your CPD confirmation to you. Please use the email address that you would usually use when contacting us.
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