Pensions in a pod: From IHT to surpluses - are you ready for tax changes?

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Pensions in a pod: From IHT to surpluses - are you ready for tax changes?

February 27, 2026

United Kingdom
United Kingdom
United Kingdom
We're pleased to share the latest episode of Pensions in a Pod.

In this episode, Jeremy Goodwin speaks with James Ellis and Charlotte Cartwright about the practical implications of two significant upcoming tax changes - the introduction of inheritance tax on certain pension benefits and the new ability to pay lump sums to members from DB surpluses.

In this podcast they discuss: 

  • The current position and the areas where further clarification is needed
  • What trustees and employers should be doing now to prepare
  • How the new surplus rules could expand the strategic options available to DB schemes

Listen to out podcast below. 

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Podcast series

Pensions unscripted: Pensions in a pod (UK)

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Key contacts

jeremygoodwin@eversheds-sutherland.com

Jeremy Goodwin

Partner

United Kingdom

charlottecartwright@eversheds-sutherland.com

Charlotte Cartwright

Partner

United Kingdom

jamesellis@eversheds-sutherland.com

James Ellis

Partner

United Kingdom

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