To those of us at the sharp end of the industry, it sometimes seems that pensions are the gift that keeps on giving, but perhaps you can have too much of a good thing. The past few months have seen the government, and its proxy quangos, refusing to cease issuing various pension announcements, following the significant changes set out in the Budget this year.

Some of the changes discussed in this article may make you think that I have suddenly become a tax specialist. Let me assure you, my dear readers, that this is far from the truth, and indeed, I still have to take my shoes and socks off to count to 20. However, the Bu...

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