Thought leadership
Upcoming Changes to Inheritance Tax: How Unused Pension Funds and Death Benefits Will Be Affected
21 August 2025
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Kelly has extensive experience advising both employers and trustees across the full spectrum of pensions law. She provides strategic and day to day advice on a wide range of pension matters and has led on major scheme projects including complex benefit restructuring exercises, liability management programmes, and large scale risk transfer transactions such as buy ins and buy outs. Kelly has advised clients on various pensions and pensions tax changes and works closely with colleagues across the firm to advise on the pension implications of corporate restructurings, employee redundancy exercises and pensions disputes.
Her practice spans both smaller schemes and multi billion pound pension arrangements across a variety of sectors, including the manufacturing sector, public sector, healthcare sector and financial services sector.
Kelly has a strong public and third sector practice. She regularly advises on public sector pension arrangements including the LGPS, NHSPS and TPS, with substantial experience in public sector outsourcing and insourcing, staff rationalisation and TUPE related projects. Her clients include local authorities, NHS trusts, government linked bodies, outsourcing providers, contractors and academy trusts.
She is an active member of the Association of Pension Lawyers and contributes to the industry through her roles on both the APL Public Sector Sub committee and the North East APL Sub committee.