On-Demand Events
Planning with pensions in the IHT net - a case study
16 Apr 26 3 min read
April saw 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.
Les Cameron (Head of Technical, M&G)
Neil Macleod (Senior Technical Manager, M&G)
Video - 90 minutes session including 30 minutes Q&A (approximately)
Structured CPD accredited by CII
Learning outcomes
By the end of this session, you will be able to:
- Assess the impact of the IHT changes in the 2024 Autumn Budget on your clients' financial planning
- Describe the fundamental elements of an IHT plan
- Evaluate different options to mitigate a pension driven IHT liability
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
1. When will the enabling legislation to bring most unused pension funds into the IHT net be given Royal Assent?
a) Summer 2026
b) Autumn 2026
c) It already has
d) Between now and April 2027
2. When does the growth on business relief investments leave the estate?
a) Immediately
b) After 2 years
c) After 7 years
d) Never
3. How much tax would be paid on a pension death benefit overall if fully liable to IHT wioth 40% taxpaying beneficiaries?
a) 64%
b) 40%
c) 82%
d) 60%
1. When will the enabling legislation to bring most unused pension funds into the IHT net be given Royal Assent?
a) Summer 2026
b) Autumn 2026
c) It already has
d) Between now and April 2027
2. When does the growth on business relief investments leave the estate?
a) Immediately
b) After 2 years
c) After 7 years
d) Never
3. How much tax would be paid on a pension death benefit overall if fully liable to IHT wioth 40% taxpaying beneficiaries?
a) 64%
b) 40%
c) 82%
d) 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.
Tech Matters
Ask an expert
Submit your details and your question and one of your Account Managers will be in touch.
