Lifetime allowance charges on death benefits – case study

29 March 2021

Jessica List, pension technical manager, Curtis Banks, presents a case study where an individual is inheriting the funds from her mother’s SIPP and how death benefits and the different chargeable rates may apply.  The Situation Alison’s mother, Tina, recently passed away at age 73. Alison is acting as her mother’s personal representative and has been liaising...