It's important to remember that this ruling was based on the facts of the particular case. The circumstances are unique but the judges' comments could mean HMRC decide to re-evaluate in general, how they treat future pension transfers made in ill-health.
It clearly makes sense to ensure that clients are in the right pension for their circumstances long before health becomes an issue.
But there are important aspects from the case which may have a bearing on the IHT treatment of future pension transfers made in ill-health, in general.
Read our insight to discover: