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New Pensions Tax Regime

Continuing our series of basic informative articles in the first of three articles John Hayward and Alec Ure Pension Consultants explain the basic elements of the new pensions tax regime in the UK
The new pensions regime has been operating since 6 April 2006 so it is timely for a 'Back to Basics' article to appear on this subject. We will cover the regime in three articles superseding the previous 'Back to Basics' articles which related to the former discretionary pensions regime namely 'Obtaining Tax Relief on Pension Contributions' (The Tax Journal 11 October 1999 Issue No 519) 'Inheritance Tax & Income Drawdown' (The Tax Journal 19 June 2000 Issue No 553) and 'Tax...
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