Wedlake Bell Insights

    • Pensions Compass
    • Dec 9, 2024

    Part 2 – Taxpayer’s mistake no defence to loss of his protection

    The recent case of Lefort v HMRC [2024], featuring one of Wedlake Bell’s very own Pensions Compass articles, serves as a costly reminder to fixed protection holders that inadvertent pension contributions will not be treated favourably by HMRC or the

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    • Pensions Compass
    • Dec 9, 2024

    Part 4 – Pensions and inheritance tax: Uneasy bedfellows?

    At the Autumn Budget on 30 October 2024 the Chancellor produced at least one rabbit out of the hat: on a member’s death, any unused pension funds and death benefits will be subject to inheritance tax (IHT) from 6 April

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