Opus Insights
Insights
Tax, compliance and business commentary, updated as the rules change.
Showing 1–3 of 3 articles in Inheritance Tax
Inheritance Tax changes for pensions
From 6 April 2027, most unused pension funds and pension death benefits will be included in the value of a deceased person’s estate for Inheritance Tax (IHT) purposes. The changes, legislated for in t…
Read more
HMRC contacting trusts over tax return errors
HMRC is contacting some trustees after identifying possible errors in recent Trust and Estate tax returns relating to the type of trust being reported.…
Read more
Could you save tax by making a Deed of Variation?
After someone dies, the beneficiaries may find that the way an estate has been distributed does not reflect their wishes or the family’s circumstances. A Deed of Variation can allow beneficiaries to c…
Read more