The measure will bring unused pension funds and death benefits into the scope of inheritance tax from April 2027.

The measure will bring unused pension funds and death benefits into the scope of inheritance tax from April 2027.
The SME funder will provide finance for heavy machinery and tools for equipment-intensive industries such as manufacturers and material storage firms.
The lender has launched a 4.06% three-year fix as part of the latest round of rate reductions.
One council says it would have to raise taxes by 27.4% to cover the cost.
The rules aim to make it easier for borrowers to remortgage with a new lender and reduce their mortgage term.
Borrowers can reduce their mortgage rate by up to 1.50% as a reward for making their home more energy efficient.
The government is set to begin its latest review of the state pension age earlier than expected.
90%+ LTV products now account for over 22% of all borrowing, indicating more buyers are stretching their deposits due to affordability pressures.
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