Taxation

Briefing

Tax relief on employer and employee pension contributions: rationale, value and distribution

March 2010 Dr Frank Eich

This briefing note focuses on one particular aspect of the British pensions landscape, namely that of tax relief. Tax relief has been a controversial issue for a long time and returned fully to the limelight in early 2009 when the Government announced that it would reduce tax relief on pension contributions for those on incomes of £150,000 and over, arguing that high income

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