- Describe the tax treatment of pension schemes on death
- Explain the key elements of creating an IHT plan
- Evaluate potential solutions for individuals whose pensions may be caught up in the IHT net.
Pensions, death and tax
About the Event
The treatment of pensions on death has come under the spotlight since the Autumn Budget, when the Government announced their intention to bring discretionary pension schemes into the scope of IHT from April 2027. In this session, Les Cameron, Head of Technical at M&G, takes a walk through the pension death benefit landscape – where we've been, where we are right now, and what the future may hold. With pensions just another asset for IHT purposes, what if anything should we be thinking about when it comes to IHT planning? The session will last for around 60 minutes, with plenty of time afterwards for the usual Q&A.
CPD
The event qualifies for up to 90 minutes of Structured CPD accredited by CII and CISI and by the end of the session you will be able to:
OUR SPEAKER
Les Cameron
Head of Technical, M&G
Les covers most areas of financial planning, specialising in the pensions technical arena. He joined Prudential in 1997, having held various pensions technical and management roles throughout his career. Les is a Fellow of the Personal Finance Society.
M&G Wealth is a trademarked brand of the M&G plc group, which includes 3 business divisions as follows:
M&G Wealth Advice as provided by M&G Wealth Advice Limited, registered number: 5739054.
Model Portfolio Services as provided by M&G Wealth Investments LLP, registered number: 0C305442.
M&G Wealth Platform as provided by Investment Funds Direct Limited, registered number: 11444019.
Each legal entity is registered in England and Wales and has its registered address at 10 Fenchurch Avenue, London EC3M 5AG. Each legal entity is also a subsidiary of M&G plc and is authorised and regulated by the Financial Conduct Authority.
M&G plc, incorporated and registered in England and Wales. Registered office: 10 Fenchurch Avenue, London EC3M 5AG. Registered number: 11444019. M&G plc is a holding company, some of whose subsidiaries are authorised and regulated, as applicable, by the Prudential Regulation Authority and the Financial Conduct Authority.
M&G plc is the direct parent company of The Prudential Assurance Company Limited. The Prudential Assurance Company Limited is not affiliated in any manner with Prudential Financial, Inc, a company whose principal place of business is in the United States of America or Prudential plc, an international group incorporated in the United Kingdom.