In the days running up to the Chancellor’s second budget speech on 3 March 2021, there had been the now customary talk of a major overhaul of the tax treatment of pensions but, once again, this failed to materialise. In reality, the only change was the freezing of the standard Lifetime Allowance (LTA) at its...

On 11 February 2021, HM Treasury and HM Revenue and Customs published a consultation paper on increasing the NMPA to 57 with effect from 6 April 2028.

We are now in a world where increased flexibility in our working lives has become second nature to many people, and retaining that flexibility is likely to be increasingly important. Whilst some will be looking forward to being back in the office, reacquainting themselves with colleagues and enjoying being out of the house, others are...

In early 2020, none of us would have envisaged that going out for a walk would mean no more than an hour each day, travel restrictions, three periods of lockdown and, of course, the impact on so many lives and businesses across the globe as the pandemic struck.

On 11 February 2021, the Pension Schemes Bill received Royal Assent and became the Pension Schemes Act 2021. Whilst it is good news for this particular piece of legislation to finally make it ‘over the line’, a great deal of the detail of the provisions which it contains will be set out in secondary legislation...