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In the Spotlight · 19 April 2026

Penny Cogher

Penny Cogher

IHT comes for pensions: what the new notional pension property rules mean

Pensions lawyer·Irwin Mitchell·Pensions tax; inheritance tax; trustee advice

Profile

Cogher is a pensions partner at Irwin Mitchell, elected to the Association of Pension Lawyers' main committee in 2022 and recognised by Legal 500 2025 as "a breath of fresh air". She writes the UK chapter of Getting the Deal Through and, distinctively among senior pensions lawyers, is also a professional cartoonist. In January 2026 Irwin Mitchell's pensions practice publicly pressed HMRC to publish final guidance on the April 2027 IHT changes affecting unused pension funds by December 2026 rather than spring 2027, arguing the later date would leave administrators and advisers without enough time to adjust.

Why they’re in the spotlight

Dec 2026 IHT pension guidance deadline
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