Member

If we think the situation is fairly tough today, it will be a lot tougher from April next year, when pension schemes will be dragged into the scope of inheritance tax. As a practitioner, I fear how HMRC will cope with this because my experience is that, frankly, it is not coping terribly well with the system it has to deal with today. A lot more work will land on its system, and I would love to hear the Minister’s ideas about how that would work in the future.