Shoosmiths was informed that HMRC published a second technical note on the upcoming changes to the inheritance tax treatment of unused pension funds and pension death benefits from 6 April 2027 on 27 August 2026.

We’re the law firm clients choose for excellent service, incisive thinking and above all for our ability to focus on what matters. From offices across the UK and Brussels, we support some of the world’s most exciting and ambitious businesses; amazing clients making an impact. We empower our people to be their authentic selves and deliver together in supportive teams committed to excellence and innovation. We’ve won prestigious industry awards, such as ‘Law Firm of the Year’ at the Legal Business Awards 2022, ‘Legal Team of the Year’ at the Estates Gazette Awards 2022 and have been recognised for being the most active law firm advising on corporate transactions across the UK (Experian, 2022). Our innovative approach is also embodied in our non-legal solutions for clients, which complement our technical legal expertise. We also believe in supporting the communities in which we operate, and are firmly on our ESG journey, with the Science Based Targets initiative (SBTi) validating near-term science-based emissions reduction targets, and launching our grant-making body ‘The Shoosmiths Foundation’.