CHANGES TO PENSION SCHEMES ACTION MAY BE REQUIRED BEFORE 5TH APRIL 2013
As you will be aware from our briefings, on top of the changes made to the pension regime in previous tax years, further changes came into effect on 6th April 2012. Also, the additional rate of income tax is reducing to 45% on 6th April so the tax relief available for pension contributions may reduce. We therefore summarise some of the key points you may like to consider before 5th April 2013.
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