The change to the lifetime allowance has implications for individuals with pension funds that are likely to be in excess of, or close to, the reduced lifetime allowance of £1.25m by the time retirement benefits are taken.

This guide tackles who should apply for protection from the lifetime allowance tax charge, the pros and cons of freezing pension contributions and how to make sure your client still has the retirement they dreamed of.

The guide makes it clear that it is not just high net worth clients who should be contemplating applying for protection from the latest tax on pension pots as growth could easily push pots past the new £1.25m limit.

Supporting material comes from Mike Morrison, head of platform marketing of AJ Bell; John Lawson, head of policy at Aviva; Adrian Walker, retirement planning lead at Skandia; Ian Price, divisional director of pensions and consultancy at St James’s Place Wealth Management; Martin Tilley, director of technical services at Dentons; and Robert Graves, head of pensions technical services for Rowanmoor Group.