Time for a spring clean

My first cobweb article concentrated on capital gains tax. All credit to HMRC for revising those pages within a day of publication of the article and further applause for their recent improvements to charities clubs and corporation tax. I am delighted that the website has improved.

But Rome wasn’t cleaned in a day and problems remain. My thanks to the many readers of Taxation who have emailed me over the last few weeks.

This article focuses on some of the cobwebs they discovered particularly in areas connected to pensions. I have divided my material into four areas: the outdated the unconnected the obscure and the missing.

The outdated

On A-day a radical reform swept through the pensions world. Most of the new legislation was contained in FA 2004 and it came into force on 6 April 2006.

One of the main...