Action points

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• Start thinking about the action you need to take in respect of any clients who should be considering making class 3A National Insurance contributions to improve their pension perhaps sending them an initial letter outlining the details of the scheme and why it might apply to them.
   
• Confusion over time-to-pay arrangements is a regular feature of appeals before the First-tier Tribunal. Make sure you have comprehensive documentation of any such agreements so as to avoid problems arising in future.
   
• Taking a tax-free lump sum from a pension may always appear to be the sensible option but clients should question whether the yield on...