Pensions – maximising the opportunities for tax relief

18th August 2017

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The recent substantial changes to the rules for accessing money purchase pensions and the treatment of funds remaining on death has sparked increased interest in pension fund provision.  However, the amount of allowable tax relief on the contributions and the extent of taxation of the funds when the individual retires remains an area of change.  A clear understanding is needed to ensure tax efficiency is obtained and tax charges are avoided.

This briefing covers the tax rules for money purchase schemes.

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