TAXguide 17/19 - Pensions - saving and drawing - a roundup of recent changes
There have been many changes to the pension legislation since ‘A day’ in 2006 which hailed the start of Pension Tax Simplification.
The aim of Pension Tax Simplification was to reduce the complicated patchwork of legislation built up by successive administrations which were seen as acting as a barrier to the public when considering retirement planning. The government wanted to encourage retirement provision by simplifying the previous eight tax regimes into one single regime for all individual and occupational pensions.
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