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Pensions Simplification — What's Missing From The Review?

Kim Harmer education officer for the CIOT's London Branch and a senior manager in KPMG's insurance tax practice revisits the Inland Revenue's consultation paper on the taxation of pensions
Just as we were all looking forward to a few days off over Christmas 2002 the promised HM Treasury and Inland Revenue Consultation 'Simplifying the taxation of pensions: increasing choice and flexibility for all' was issued alongside the Department for Work and Pensions (DWP) document 'Simplicity security and choice: Working and saving for retirement' on 17 December. Such was the degree of public interest in these documents that comments appeared in almost all of the national daily newspapers. As various parties prepare their responses to these documents I want to add some of my thoughts into the debate.

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