Chapter IHTM17071
| Published date | 20 March 2016 |
| Record Number | IHTM17071 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The right to a death benefit from a pension scheme is often transferred irrevocably to a discretionary trust. Many pension providers have standard documents to put this into effect. This type of transfer or assignment is a lifetime transfer at the date of transfer and can result in a lifetime transfer of value if the scheme member is in ill-health at the time.
Not all cases though involve irrevocable transfers. Where a trust is:
- only one of the potential beneficiaries, even if nominated in a letter of wishes, and
- the pension provider retains the right to make a payment at its discretion
there is no...
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