Legal challenge to incorporation of DC pensions for IHT purposes?

[Yetanothercrazycatlady]

Has anyone seen anything about a legal challenge to the incorporation of unspent DC pensions into estates for IHT purposes? The farmers have a lot going on in the media which is likely to eclipse it. I would have thought there would be some formal objections, even on the timeline. This policy could be construed as a tax an early death/ terminal illness. Surely someone would pick up on this?

Furthermore, I don’t see a Tax Information and Impact Note listed about it :
https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins#autumn-budget-2024

Someone may have spent the last ten years up to their retirement loading up their pension and living off savings, only to be told the tax treatment will change in just over two years. Or is the tax impact considered irrelevant as it’s not on individuals but estates?

TBF i will be dead, the person paying any tax will be the recipient surely?

I don't agree with this tax as it stands, it unfairly penalises the estates and hence the children of single people.... plus makes a mockery of saving for your retirement etc.

500k is not much in todays property market.

No, the estate pays the tax.

In the recipient tax system, I assume that if a person has 4 kids, each kid has a £250k allowance (say) so a £1m estate from a parent is inherited tax free. But if one of the children later gets a legacy from a godmother or whatever, then that legacy would be taxed as the person had reached their nil rate limit.

I see... though it would depend on IHT thresholds, France appears to operating a sliding downward scale dependent on the closeness of the familial relationship.

But for the pp and for me, here in the UK, being single seems to be a huge disadvantage now.