The measure will bring unused pension funds and death benefits into the scope of inheritance tax from April 2027.

The measure will bring unused pension funds and death benefits into the scope of inheritance tax from April 2027.
One council says it would have to raise taxes by 27.4% to cover the cost.
The government is set to begin its latest review of the state pension age earlier than expected.
Tomorrow’s retirees are on track to be poorer than today’s, the research shows.
Under the scheme, the government guarantees against potential losses on 95% LTV mortgages, enabling lenders to offer more high-LTV loans.
Just 8% of mothers missing millions in state pensions are now expected to receive payments.
UK Finance echoed sentiments from a recent House of Lords report that FOS is "acting as a quasi-regulator".
Mark Gauguier, partner, and Madeleine Ross, trainee solicitor at Farrer & Co, say the launch of the government's Housing Bank signals a new era of genuine housing delivery.
Mike Cook argues that if we want a functioning, affordable rental market, we need confidence, not confusion.
£16bn of new public investment will help build over 500,000 new homes, the government says.