Articles & Insights

From 6 April 2027, most unused pension funds and pension death benefits will be brought within a person’s estate for inheritance tax purposes. This article considers why the change may affect existing wills, pension beneficiary nominations, executor appointments and the eventual division of family wealth.

Tax matters, especially in periods of policy change. But a tax-led approach to succession can distract from deeper issues of governance, control, continuity and enterprise resilience.

Inheritance tax planning is not just about reducing tax. It involves deliberate choices about control, timing and risk. This guide explains how inheritance tax works in England and Wales and explores practical planning routes to reduce exposure without losing control over assets or future security.