Square one: Ten years on from A-Day and we're back where we started

As we head toward 2016 the one constant in our profession, change, looks set to continue at the breakneck speed we've seen in the last few years. This has been particularly relevant in the world of pensions with the game-changing pension freedom reforms this year and some significant changes already on the cards for April 2016. One of these is the change to the lifetime allowance (LTA) from the current £1.25m to £1m. First, it is worth reflecting back; who would have thought we would be celebrating the ten year anniversary of A-Day? Has it really been that long? What a wonderful...