The Finance Act 2024 paves the way for the LTA’s demise from 6 April 2024. But this brings with it a number of complications, the key one being where to draw the dividing line between tax-free lump sums and taxed lump sums. This Hot Topic summarises the key changes, but look out for more updates from us as things develop.
In this Hot Topic:
- The main headlines
- What about LTA protections?
- PCELS – the new authorised payment in town
- Transitioning to the new regime
- Practical points
Read our hot topic here.
