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Simplification Jim, But Not As We Know It

John Hayward pension consultant ponders over the much-vaunted simplified pensions tax regime that comes into being in April 2006
It was over six years ago that the eminent pensions lawyer Robin Ellison and I quite separately started the ball rolling to simplify the legislation governing occupational and personal pension schemes in the UK. Readers may recall the article in The Tax Journal 6 July 1998 Issue 459 'For the Sake of Simplicity' which set out the overwhelming argument for simplification. There was layer upon layer of complicated language in ICTA Finance Acts Statutory Instruments Pension Schemes Office Guidance Notes and Updates etc together with just as much overkill in Department for Work and Pensions (DWP) legislation. The National Association...

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