IHT and pension transfers post the Staveley case
5 November 2020
David Downie, technical manager at Standard Life, examines what the ‘Staveley case’ could mean for IHT and pension transfers. The Supreme Court recently handed down its judgement in the long-running Commissioners for Her Majesty’s Revenue and Customs v Parry & Ors, commonly known as the ‘Staveley’ case. The proceedings examined whether inheritance tax (IHT) was...