The reduction in the basic rate from 20 per cent to 19 per cent, and the abolition of the 45 per cent top rate, will benefit taxpayers but have a knock-on effect for pensions.
Claire Trott, divisional director retirement and holistic planning at SJP Wealth Management and director of Technical Connection, is taking part in a '10 half marathons in 10 days' challenge in aid of the SJP Foundation next month.