Ill-health pension transfer not liable for IHT
![](https://parnalls.com/wp-content/uploads/2020/09/15.-Pension.jpg)
A landmark case in the Supreme Court has ruled that a pension transfer made in ill health was not liable for inheritance tax. In the recent case of Commissioners for Her Majesty’s Revenue and Customs v Parry & Ors (also known as the Staveley case) it was found that HMRC should not charge IHT on …