Alistair Wilson: The clock is ticking on carry forward

With the end of the tax year looming, it is time to ensure all clients' available allowances are used - where possible, of course. And carry forward allows unused pensions annual allowance to be brought forward from the three previous tax years. Though every client would benefit from making use of the annual allowance and carry forward rules, there are three main groups to consider: those affected by the child benefit tax charge; those affected by the loss of their personal allowance; and those affected by the tapered annual allowance. For clients hit with the child benefit tax charge...