Tax planning

IHT on pensions may create opportunities for charitable giving

Practical refinements needed to make reforms work effectively

Many business owners are understandably concerned

Smaller rise possible

An opportunity to ‘prove the value of financial advice’

'Taxation raises revenue. It also changes behaviour, sometimes as intended, sometimes not'

'At some stage the new government could choose to pull a handful of tax levers'

Couples would also be able to pass on £1m tax free

Advisers urged to refine plans and not rush

Path Financial’s David Macdonald calls for tax system overhaul