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I have a small accountancy and tax practice and am starting to wonder whether I should be more actively reviewing my clients' pension arrangements following 'A day'. The thought that has brought this to mind is that I have a client who is an employee and who is a member of his employer's final salary pension scheme. Before joining his current employer several years ago now, he had a smallish personal pension plan (and a retirement annuity policy in case that is relevant) which related to his earnings from his own business.
I have a small accountancy and tax practice and am starting to wonder whether I should be more actively reviewing my clients' pension arrangements following 'A day'. The thought that has brought this to mind is that I have a client who is an employee and who is a member of his employer's final salary pension scheme. Before joining his current employer several years ago now he had a smallish personal pension plan (and a retirement annuity policy in case that is relevant) which related to his earnings from his own business. That business (via a limited company) was much reduced when his current employment started but continued in parallel to the employment but no remuneration was drawn.
At first I thought that he would be unable to obtain tax relief for these personal plan premiums but following 'Confessions of a window cleaner' (Taxation 3...
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