LTA abolition brings advisers 'tax year-end with a twist'

January sees us enter the busy tax year-end period and the usual rush to get everything done by 5 April when the new tax year dawns. But this is a tax year-end with a twist as the Autumn Statement and Autumn Finance Bill provided us with the near-final rules for the abolition of the lifetime allowance (LTA). There are a few things to note. Firstly, the new system produces broadly the same benefits for most clients albeit using different language to describe them. Secondly, the changes don't impact everyone so those not previously affected by the LTA are unlikely to be affected by t...