Continue reading "IHT And Pensions: Charge ahead?"
This post is only available to members.
IHT And Pensions: Charge ahead?
Hugh Cumber finds Parry v HMRC provides welcome clarity of the circumstances in which IHT can arise in pension schemes ‘It is clear that a transfer between schemes with the express purpose of achieving a saving to IHT for the “death” beneficiaries could not be saved by s10, particularly considering the extensive discussion of mixed …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Fryer v HMRC [2010] WTLR 815
- IRC v Macpherson [1989] 1 AC 159
- Parry v HMRC [2014] WTLR 1265