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FA 2010 analysis – Pensions: high income excess relief charge

Speed read

Speed Read: Following the financial crisis and with an election looming it is not surprising that the Government is looking to raise revenue whilst affecting the least number of voters. One such measure is to restrict pension relief from 6 April 2011 for individuals with high income to 20%. The chosen method is very complex and likely to impose unexpectedly high tax charges particularly on employees in defined benefit schemes. Many details remain unclear awaiting further consultation and regulations.

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