Jessica List: Five things advisers should remember about carry forward

When looking into a new client's pension savings, you might discover that their contribution history is patchy at best. It might take some work to piece together what the client has done in the past in order to figure out their current annual allowance and carry forward position, in order to make a plan for their future contributions. If you find yourself digging back through a client's history to establish their current position, remember these five easily forgotten points about carry forward: 1) Being a member of a registered pension scheme Carry forward is only available from...