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HM Treasury has today (9 December 2010) published draft legislation released as part of the Finance Bill 2011, which confirms the Government's intended approach on a number of key issues
Administrative complications may arise where a scheme's "scheme year" (used, for example, to determine pensionable salary) and the tax year are out of sync with their PIP
On 14 October, the Government published a series of documents (including draft legislation) on its proposals to restrict pensions tax relief for high earners
HM Treasury has today confirmed that changes to pensions tax relief first proposed in June's Emergency Budget will go ahead with effect from April 2011
