THE possibility of pension‐holders ‘investing’ in items such as fine wines and holiday homes recently created some excitement in the media, but the reality is (sadly!) somewhat different. For most people, the new pension simplification legislation that comes into force on April 6 will ‘do what it says on the tin’: it will make it easier to choose and, in some cases, direct your own pension scheme. Martin Nation outlines the opportunities and tax advantages the new legislation is expected to bring.
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