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Tax News

CIOT consultation response: Inheritance Tax on pensions: liability, reporting and payment

Published on: 30 January 2025
Published by a

Specialist Tax Regulatory Materials

Article summary

The CIOT has published its response to the consultation on the proposed inclusion of unused pension funds and death benefits within a person's estate for inheritance tax purposes from 6 April 2027.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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