IHT

Salary sacrifice cap, pre-97 inflation protection, DB surplus release, IHT and British Coal scheme

Industry welcomes change but warns blocking powers for executors could cause delays

TPT run-on DB superfund, Pensions UK to make subscription model changes, pensions minister speaks at a conference

Group supports decision to remove pension admin responsibility for reporting

Inviting responses on how the reforms will work in practice

Treasury could move on tax-free lump sum, tax relief, salary sacrifice or annual allowance in hunt for Budget savings

Rolls-Royce and PIC agree £4.3bn buy-in, seven LGPS funds intend to join Border to Coast, IHT on pensions pre-55 slammed

HMRC confirms those under minimum pension age will see IHT applied on their pots

Move expected to raise £1.5bn annually

Research proposes simpler alternatives