In HMRC v Parry and others [2020] UKSC 35 (19 August 2020) the Supreme Court has partially allowed an appeal holding that Mrs Staveley’s omission to draw any benefits from the pension plan before her death gave rise to a charge to IHT but the transfer of funds from the pension scheme into the personal pension plan did not.
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In HMRC v Parry and others [2020] UKSC 35 (19 August 2020) the Supreme Court has partially allowed an appeal holding that Mrs Staveley’s omission to draw any benefits from the pension plan before her death gave rise to a charge to IHT but the transfer of funds from the pension scheme into the personal pension plan did not.
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