Chancellor George Osborne has already launched a number of punitive raids on high earners' pension privileges, but the widely anticipated scrapping of higher rate relief amounts to an all out assault, writes Sheriar Bradbury
Take the Chancellor's already announced tax cuts and factor in changes to the way dividends of small companies will be taxed from next year, and for owner-directors it is beginning to feel like total war....
Change on the horizon
LTA frozen until end of 2025/26 tax year
Pandemic hits pension pots
Completion in 3 minutes
Retail investors set to be restricted initially
The fact that emotions can so significantly impact investment decisions means the issue is becoming ever more important for advisers