Claire Carey provides an essential overview of significant developments affecting occupational pension provision in the UK.
With 6 April 2024 marking the end of the lifetime allowance (LTA), further regulations are due and HMRC guidance continues to emerge to help ensure the post-LTA pensions tax world works as expected. Set against the backdrop of what remains a rapidly developing area, our Spotlight with Claire van Rees highlights some of the trickier issues which trustees, employers and advisers should have on their radar.