Time to land some fish

Now that much of the post-A-Day dust has settled and most of the transitional planning has taken place in relation to the new simplified pensions tax regime, many advisers will be looking at their clients and considering some of the opportunities that pensions simplification offers. Since the initial announcement in December 2002 of the intention to simplify pensions we have seen a number of consultations and separate pieces of legislation that have muddied the waters and have, in the short-term at least, confused rather than simplified. After the Chancellor's U-turn on residential pr...