Can you be taxed on something twice?

Cariann65

Sounds abit of a bizarre question, but its to do with IHT.

If someone has been left a pension through a will, which has over 4 years of guaranteed payments on it, can it be taken into account for IHT and then the person who has been left the pension in a will then be personally taxed on it too?

Any answers or suggestions as to where I might find the answer would be appreciated!

Thanks

Sue

lessci

I didn't think you could inherit a pension unless you are a spouse, and they are exempt from IHT