Opinion

The government must conduct a fundamental review of tax reliefs and allowances to reduce complexity and confusion, says Malcolm McLean

Faced with greater regulatory requirements, trustees must truly get to grips with all of their responsibilities, argues David Harris.

Any changes to pensions taxation must be deliberate, planned and controlled, with a clear end objective in mind, says Richard Butcher

It is perhaps inherently difficult to find an agreed definition of value for money, but some methodologies could act as a stopgap, argues Jonathan Stapleton.

Trustees risk leaving their scheme ungovernable if they do not get in place strategic objectives for investment advisers, warns John Paterson.

Member-nominated trustees may not be feasible for master trusts, but representatives could improve communication with members, says Barry Parr

Member-nominated trustees bring clear value to scheme boards, but it is important their knowledge is up to scratch, says David Fairs

The concept of sole trusteeship must overcome a number of challenges, especially as the model becomes more widespread, argues Paul McGlone

Planning the journey towards equalised GMPs will make the process more enjoyable than focusing on the timing of reaching the end goal, says Girish Menezes.

Trustees should seize the opportunity to engage and educate members about their investment choices, says Henry Tapper.