UK - Abolition of all benefit and contribution limits, except those on lump sums, would produce a massive simplification of the non-state pensions sector - with little or no scope for abuse, given the recent erosion of pension tax privileges, according to the Adam Smith Institute.
Beyond that, however, meaningful simplification is possible only within the context of broader reforms of anomalies and complexities in the tax system, in how different pension schemes are treated,...
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