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Steady As She Goes!

The Norton Rose pensions team presents a summary of the main points affecting pension schemes announced in the Budget
Following the announcement in the 2004 Budget of sweeping changes affecting the taxation of pension schemes this year's Budget contained considerably less in the way of major announcements. The 2005 Budget concentrated more on clarifying previously announced initiatives and their application. This article focuses on some of those initiatives.
Pensions tax simplification
Amongst the changes announced in the 2004 Budget and subsequently contained in the Finance Act 2004 was the simplification of the tax regime applicable to pensions. From 6 April 2006 (A-Day) there will be a single set of tax rules for all registered pension schemes. This...

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