HMRC technical note sets out requirements for executors following IHT pensions changes
HM Revenue and Customs has issued a technical note setting out the how pensions will be taxed as part of inheritance tax from April 2027, and the obligations placed on personal representatives administering estates. Named executors administering estates, or instructing third parties to deal with the estate on their behalf, will meet the definition of […]
PM will abstain from assisted dying vote ‘to avoid influencing debate’
The prime minister will not vote on the Terminally Ill Adults (End of Life) Bill when it returns to parliament next month to avoid influencing debate, he has told government ministers. In a personal minute shared with ministers last week, Andy Burnham said the government will remain neutral on the “deeply personal” question of assisted […]