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Master trust agenda – Q3 2025

This quarterly bulletin sets out current and future developments affecting master trusts, so you can check what should be on your agenda.

HMRC inheritance tax proposals: Sackers’ comments on draft legislation

HMRC has published draft legislation to bring most death benefits and unused pension pots within the scope of inheritance tax (“IHT”).

IHT and Pension Death Benefits: The road to 2027

There’s been a lot of media attention on the Government’s proposals to include unused pension funds and death benefits in the scope of Inheritance Tax (IHT)…

Supporting consumers’ pensions and investment decisions: proposals for targeted support

On 30 June 2025, the FCA published a consultation on its proposed regulatory framework for “targeted support”.

Quarterly briefing – September 2025

The Sackers Quarterly Briefing Q3 2025 highlights significant developments in pensions, covering key areas such as pensions reform, regulatory developments, new...

Pension Schemes Bill – DC measures

The Government’s aim for the future of workplace DC schemes is “fewer, bigger, better run schemes” that can “deliver better returns” and “boost investment in th...

The DC Decumulation Revolution

“It’s Trustee duties, Jim, but not as we know it!” The Pension Schemes Bill includes long-awaited legislation on the default retirement pension benefit solution...

AI in pensions – what do trustees need to know?

It feels like I can’t escape AI – it is beating my husband at chess, marking my son’s homework and continually pops up in my LinkedIn news feed…

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