questionText: To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of including unused pension funds within the inheritance tax framework on (a) bereaved families and (b) incentives for retirement saving.
answerText: Most unused pension funds and death benefits payable from a pension will form part of a person's estate for inheritance tax purposes from 6 April 2027. This removes distortions resulting from changes that have been made to pensions tax policy over the las...
heading: Pensions: Inheritance Tax