From 6 April 2027, a person will be treated as beneficially entitled to ‘notional pension property’.
This represents a significant change, which will make life considerably harder for personal representatives (PRs) and their advisers. PRs will be liable for the tax on notional pension property, despite being unable to access it themselves.
During this session, Professor Lesley King will explore what PRs will be expected to do, how the changes affect will drafting now, and how they will impact on the administration of estates from 6 April 2027.
The webinar will consider the provisions of the Finance Act 2026, the changes promised for the Finance Act 2027, and the first two HMRC Technical Notes (together with the third, if published in time). Attendees will come away with a summary of what we know so far, as well as what remains outstanding.
After this session attendees will have an increased knowledge of the IHT treatment of pensions as from 6 April 2027, and will be able to apply the knowledge gained in the better provision of a service to the client.
This webinar is essential viewing for all Private Client practitioners.
This session will be useful for those with a limited knowledge of the changes who wish to develop their knowledge and for those with a deeper understanding who will be responsible for adapting firm-wide processes and procedures.
After this session, delegates will be able to:
- Identify what the changes to the IHT treatment of pensions are.
- Understand how the new processes will work.
- Recognise what the changes mean for their practice and their clients.
This live webinar contains a 45-minute presentation from Professor Lesley King, a 15-minute Q&A session where you can ask any questions you'd like directly to Lesley. You can download your own copy of the presentation and resources to refer to during and after the live webinar.
You will be able to actively listen to the course and ask questions to the speaker.
The live webinar begins at 12pm.
The £69 +VAT price includes:
- 45-minutes of topical content
- 15-minute interactive Q&A
- Comprehensive lecture notes
- Digital CPD certificate
Of course. To book multiple delegates, increase the amount of tickets you wish to buy and add them to your basket. Once your payment has been processed, you will then be asked to assign the tickets to the delegates attending. Each delegate will then receive an email with instructions on how to finalise their booking
For group booking discounts please get in touch with us on team@formediagroup.co.uk.
You can now pay by invoice directly through our website.
- Add your event tickets to your basket.
- Click “Checkout.”
- Select Pay by Invoice.
- Enter your details and receive your invoice instantly by email (you can also view it on screen).
This live webinar provides you with 1 hour of learning.
Attendees will receive a CPD certificate upon completion of this course.
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About the speaker
Professor Lesley King
View Full ProfileAuthor of Wills, Taxation and Administration: A Practical Guide; A Modern Approach to Wills, Administration and Estate Planning (with Precedents); A Modern Approach to Lifetime Tax Planning for Private Clients (with Precedents); A Practitioner’s Guide to Wills; Varying the Disposition of an Estate after Death; Wills: A Practical Guide; and editor of The Probate Practitioner’s Handbook.
She is a contributor to the Wills and Trusts volumes of Halsbury’s Laws and the Encyclopaedia of Forms and Precedents and to The Law and Ethics of Dementia.
She is a former member of the Probate & Estates Committee of STEP, a former member of the Law Society’s Wills & Equity Committee and an honorary member of the Association of Contentious Trust and Probate Specialists.
She is the wills and probate columnist for the Law Society Gazette, and writes and lectures extensively on wills, taxation and related matters.
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