Since the announcement that pensions are to be included in estates for inheritance tax (IHT) purposes the question of whether those with large pension pots should be giving some funds away has become increasingly common.

Financial Planners at wealth manager Rathbones have reported a surge in client queries about estate planning amid concerns of possible changes to the IHT regime in the forthcoming Budget.

As you might know from my previous columns on SIPPs Professional, I am, and have been for some time, a huge advocate for Small Self-Administered Schemes (SSAS).

Wealthy clients are increasingly seeking advice on inheritance tax and estate planning amid growing speculation ahead of the Autumn Budget, according to wealth manager Rathbones.