Where are the pensions planning opportunities?

At the time of writing this article, prior to George Osborne's pre-budget statement; I am reminded of my childhood and my Christmas wish lists. Despite repeated requests for a Hornby 00 gauge train set, Santa never came up with the goods (train), and so it is with the Treasury; despite many a wish to stop tinkering with pension legislation, they continue to fail to live up to my expectations! Despite this, I still firmly believe there is a place for pension saving in any taxpayer's financial planning, and in particular where the individual is a higher rate taxpayer. As HMRC continues to ...