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For financial advisers - compiled by our team of experts, qualified in pensions, taxation, trusts and wealth transfer.

HMRC has issued a policy paper and draft legislation on the abolition of the lifetime allowance (LTA) from 6 April 2024, including changes to the taxation of death benefits. HMRC is consulting on the changes via the LTA Working Group.

Latest insight

14 September 20232024 pension death benefit changes – what we know so far
2 August 2023Life after LTA begins to take shape
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16 May 2023LTA changes create new funding opportunities
25 April 2023Spring Budget 2023 pension changes - what advisers are asking

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