Long-running Staveley court case clarifies rules on pension transfers in ill-health

Hannah Godfrey
clock • 2 min read
The Staveley case was first heard in 2014 and is based on whether inheritance tax should be applied to a pension transfer carried out in terminal ill-health.
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The Staveley case was first heard in 2014 and is based on whether inheritance tax should be applied to a pension transfer carried out in terminal ill-health.

The long-running HM Revenue & Customs (HMRC) v Parry & Ors case, otherwise known as the Staveley case, has concluded Staveley’s actions gave rise to an inheritance tax bill, bringing clarity around pension transfers or switches made in ill-health.

The Staveley case was first heard in 2014 and is based on whether inheritance tax (IHT) should be applied to a pension transfer carried out in terminal ill-health. After a difficult divorce Ms Staveley...

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