Pensions analysis: The Pensions Investment Review was launched in July 2024 and issued its Phase One Final Report in May 2025. It is supported by the responses to two consultations, which were launched alongside the Interim Report in November 2024: ‘Unlocking the UK pensions market for growth’ and ‘LGPS: Fit for the future’. Written by John Morrison, senior associate in the Pensions team at CMS.
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If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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