Neil MacGillivray: You can lead a horse to water but …

As we approach the end of the tax year, advisers' attentions are drawn to maximising clients' ISA and pension contributions. For many it is a manic time of the year, with additional stresses of encouraging clients to do their part to meet the tight deadlines. One issue that can be overlooked at this time of year, however, is the question as to whether or not their clients have taken the appropriate steps to claim higher or additional tax relief on pension contributions where they have made net contributions to a personal pension. As we all know, the 20% basic tax relief is claimed by ...