Pensions in a pod: From IHT to surpluses - are you ready for tax changes?

microphone close upmicrophone close up

Pensions in a pod: From IHT to surpluses - are you ready for tax changes?

February 27, 2026

United Kingdom
United Kingdom
United Kingdom
We're pleased to share the latest episode of Pensions in a Pod.

In this episode, Jeremy Goodwin speaks with James Ellis and Charlotte Cartwright about the practical implications of two significant upcoming tax changes - the introduction of inheritance tax on certain pension benefits and the new ability to pay lump sums to members from DB surpluses.

In this podcast they discuss: 

  • The current position and the areas where further clarification is needed
  • What trustees and employers should be doing now to prepare
  • How the new surplus rules could expand the strategic options available to DB schemes

Listen to out podcast below. 

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer.

Podcast series

Pensions unscripted: Pensions in a pod (UK)

Services

Key contacts

jeremygoodwin@eversheds-sutherland.com

Jeremy Goodwin

Partner

United Kingdom

charlottecartwright@eversheds-sutherland.com

Charlotte Cartwright

Partner

United Kingdom

jamesellis@eversheds-sutherland.com

James Ellis

Partner

United Kingdom

Latest Insights

Latest News

Latest Events

shopping district

legal updates

May 29, 2026

Consumer Lens - Session 1 | The Rise of European Class Actions

Business meeting close up discussing data

podcasts and webcasts

May 29, 2026

Tax NOLs in Cross-Border Structures Webinar

Pay-Transparency-Waterdroplets-on-glass

legal updates

May 28, 2026

EU Pay Transparency Directive

Financial district skyscrapers glass high-rise buildings urban skyline

legal updates

May 27, 2026

Trade secrets and the Digital Omnibus: key risks and safeguards

© Eversheds Sutherland 2026. All rights reserved. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed and affiliated firms and the members of Eversheds Sutherland (Europe) Limited (each an "Eversheds Sutherland Entity" and together the "Eversheds Sutherland Entities") provide legal or other services to clients around the world. Eversheds Sutherland Entities are constituted and regulated in accordance with relevant local regulatory and legal requirements and operate in accordance with their locally registered names. The use of the name Eversheds Sutherland, is for description purposes only and does not imply that the Eversheds Sutherland Entities are in a partnership or are part of a global LLP. The responsibility for the provision of services to the client is defined in the terms of engagement between the instructed firm and the client. For further information about these Eversheds Sutherland Entities and Eversheds Sutherlands’ structure please see the Legal Notices page of this website. For information on Konexo please also see the Legal Notices page of this