Budget 2012: Clamp down on pensions contributions via flexible benefits paid to spouses or family

The government will legislate in the Finance Bill 2013 to ensure that arrangements where an employer pays a pension contribution into a registered pension scheme for an employee’s spouse or family member as part of their employee’s flexible remuneration package cannot be used to obtain tax and NIC advantages for the employee or the employer.

This will prevent use of these scheme to circumvent annual and lifetime allowances for pension contributions.

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