Pensions Betrayed
Post-2027 Inheritance Tax Guide
The Rules for Your Pension Completely Overturn in April 2027
For decades, your pension sat safely outside your estate. From 2027, unused funds fall into the Inheritance Tax framework. Read the book that reframes the conversation before your planning outdately expires.
The Problem:
Rob and Sarah had done everything right — a successful business, a substantial pension, an estate plan put in place over two decades ago.
Then came the Autumn Budget 2024.
The government’s announcement that most unused pension funds would be brought within the scope of inheritance tax from April 2027 changed everything. The pension that had sat outside their estate for years was suddenly facing a potential 40% charge. Their wills were twenty-five years old. Their nominations had not been reviewed in years.
Their planning was built around rules that no longer applied.
The Blueprint:
Chapter 1 of Pensions Betrayed follows the conversations Rob and Sarah had to have — with each other and with their wealth managers — once they understood what the 2027 changes meant for their estate.
Not a list of technical solutions. But the honest conversations that had to happen first: about what they wanted to leave behind, who they wanted to benefit, and what decisions they were ready to make.
Those conversations changed the quality of every planning discussion that followed.
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Meet the Author
Ray L. Best is Managing Director of Wills, Tax & Trusts Ltd and an Affiliate Member of STEP (Society of Trust and Estate Practitioners). With decades of experience in business and financial planning, he specialises in inheritance tax, trusts, estate planning and succession. He has contributed to Inheritance Tax Simplified, written for Tax Adviser magazine and authored several publications examining complex tax and pension issues.
Speak With Our Team
If you have read the book — or the first chapter — and would like to discuss what it means for your own situation, the team at Wills, Tax & Trusts Ltd are available to help.
A conversation at this stage does not need to be a commitment to any particular course of action. It is simply an opportunity to understand your current position clearly, ask the questions that matter to you, and begin to think about whether any planning steps are appropriate and when.