Whatever the outcome of the election, additional rate tax relief for pensions was always going to be headed the way of the dodo and, just like the dodo, it is unlikely to ever return once it's gone.

There is, however, a unique window of opportunity for those earning more than £150,000 to claim as much tax relief as they can 'while stocks last'. There is also a lot of tax relief up for grabs; up to £99,000 over the next two tax years for each individual, in fact.

Only the foolish

While the Conservative's proposals have not yet been cast in stone, the rece...

This article is part of our subscription-based access. Please pick one of the options below to continue.