Hogan Lovells

Key Dates

Judgment given on 19 August 2020.

HMRC v Parry and others [2020] UKSC 35.


The Supreme Court has concluded that inheritance tax (IHT) was payable in respect of the deceased’s transfer of pension benefits and her subsequent omission to draw those benefits before her death.  Subsequently, the Inheritance Tax Act 1984 has been amended so that an IHT liability will not arise in other, similar cases.


Previous appeals

What did the Supreme Court decide?

By a majority, the Supreme Court held that:

Inheritance tax legislation

Date Accessed: 03/12/2021