Pension Paradigm Post 2027

From April 2027, unused pension funds are expected to fall within the inheritance tax framework for the first time. For your clients, it overturns an assumption that has shaped their planning for decades — that the pension sits safely outside the estate. For you, it means a wave of clients who need to revisit decisions they thought were settled.

The hard part is rarely the technical detail. It's starting the conversation — getting a client to see why arrangements they've held for twenty-five years now need a fresh look, without alarming them.

Pension Paradigm Post-2027 is written to do exactly that. Rather than another technical briefing, it follows Rob and Sarah Bennett — a couple approaching retirement — as they work through what the reforms mean for their family, their business, and their children. It's the conversation that needs to happen before the planning begins, written in language a client will actually read.

Your details will only be used to send you the chapter and information about the book. Written by Ray L Best for Wills, Tax & Trusts Ltd.

The book is designed to be distributed under your own firm's name. The reader sees the Bennetts' story; the back cover carries your logo and contact details. It does the work of opening a difficult conversation, and positions your firm as the adviser who saw the change coming.

It covers the questions your clients will be asking through 2026 and 2027: how pensions interact with the rest of the estate once aggregated; why frozen thresholds and fiscal drag quietly expand exposure; what the age-75 rule means for beneficiaries who already earn well; when earlier gifting beats indefinite preservation; and how liquidity, trusts, and family communication fit together. Worked examples run throughout — including the Bennetts' own figures, where the combination of inheritance tax and income tax erodes a £1m pension by 64%.

Enter your name and email, and we'll send you the sample chapter – Chapter Two, A Different Type of Estate Planning, the heart of the book – to read in full. You'll be able to judge for yourself whether it earns a place in your client conversations.

For firms who want to distribute the book under their own branding, we include details on co-branded editions with the download.