Finance Act 2014: beginning to put the pieces in place

By Jennifer Bell

The Finance Act 2014 received royal assent earlier this month, formally putting in place the temporary flexibilities announced in the Budget, detailing the individual protection regime for lifetime allowance and introducing new powers for HMRC in its fight against pensions liberation.

Below is a brief summary of the relevant provisions. Schemes wishing to offer members the new temporary benefit flexibilities (pending the April 2015 revolution) should first ensure that their rules allow them to do so…

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