United Kingdom: Tax

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Article
Finance Act 2026: Inheritance Tax Treatment Of Pension Death Benefits
The Finance Act 2026 introduces fundamental changes to how inheritance tax applies to pension death benefits from April 2027, shifting most lump sum payments into deceased members' estates while creating new reporting obligations for personal representatives and scheme trustees. Understanding these changes is critical for pension trustees who must now prepare their administration processes, governance frameworks, and member communications to comply with the new regime.
United Kingdom Tax
MB
Mayer Brown
Article
Close Companies, Open Books: HMRC Consults On New Reporting Requirements For Close Companies
HMRC has proposed sweeping new reporting requirements for close companies that would mandate detailed disclosure of all transactions with participators, extending far beyond the current framework which only captures loans triggering tax charges. The consultation raises critical questions about the burden on privately-owned groups and private equity structures, where intra-group transactions could generate extensive reporting obligations despite no underlying tax liability.
United Kingdom Tax
M
Macfarlanes LLP
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Inheritance Tax

Article
Finance Act 2026: Inheritance Tax Treatment Of Pension Death Benefits
The Finance Act 2026 introduces fundamental changes to how inheritance tax applies to pension death benefits from April 2027, shifting most lump sum payments into deceased members' estates while creating new reporting obligations for personal representatives and scheme trustees. Understanding these changes is critical for pension trustees who must now prepare their administration processes, governance frameworks, and member communications to comply with the new regime.
United Kingdom Tax
MB
Mayer Brown
See more

Income Tax

Article
Finance Act 2026: Inheritance Tax Treatment Of Pension Death Benefits
The Finance Act 2026 introduces fundamental changes to how inheritance tax applies to pension death benefits from April 2027, shifting most lump sum payments into deceased members' estates while creating new reporting obligations for personal representatives and scheme trustees. Understanding these changes is critical for pension trustees who must now prepare their administration processes, governance frameworks, and member communications to comply with the new regime.
United Kingdom Tax
MB
Mayer Brown
Article
Close Companies, Open Books: HMRC Consults On New Reporting Requirements For Close Companies
HMRC has proposed sweeping new reporting requirements for close companies that would mandate detailed disclosure of all transactions with participators, extending far beyond the current framework which only captures loans triggering tax charges. The consultation raises critical questions about the burden on privately-owned groups and private equity structures, where intra-group transactions could generate extensive reporting obligations despite no underlying tax liability.
United Kingdom Tax
M
Macfarlanes LLP
See more

Transfer Pricing

Article
Close Companies, Open Books: HMRC Consults On New Reporting Requirements For Close Companies
HMRC has proposed sweeping new reporting requirements for close companies that would mandate detailed disclosure of all transactions with participators, extending far beyond the current framework which only captures loans triggering tax charges. The consultation raises critical questions about the burden on privately-owned groups and private equity structures, where intra-group transactions could generate extensive reporting obligations despite no underlying tax liability.
United Kingdom Tax
M
Macfarlanes LLP
See more

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