To ask the Chancellor of the Exchequer, with reference to the Autumn Budget 2024, whether the (a) pension and (b) associated pension benefits under the tax-unregistered Judicial Pension Scheme will be liable for inheritance tax.
There are three different types of UK statutory defined benefit judicial pension schemes. As defined benefit schemes, none of these have a dedicated fund which can be inherited as defined contribution schemes do.Schemes established under the Judicial Pens...
Judiciary: Workplace Pensions