HMRC

Unused pension funds will fall under IHT scope from April 2027

HMRC collects £100m more than last year in first quarter of tax year

Move expected to raise £1.5bn annually

A complex, often overlooked threat

Expect increases to continue, experts agree

More than £1.4bn in overpaid pensions tax recouped since 2015

'It is important that financial advisers stay informed and proactive'

10% higher than last year, commentators note

Complexity is part and parcel of tax reliefs and exemptions

'Criminal investigations are reserved for the most egregious cases'