BN57 - Budget 2010 Update: High Earners

Briefing Note

Alongside the 2010 Budget, the Government released a summary of the responses to its recent consultation exercise in relation to the proposals to restrict pensions tax relief for high earners from April 2011. Whilst the summary essentially confirms that the Government intends to proceed with the proposals as planned, it also provides a summary of the decisions on certain matters of detail on which the Government consulted.

This BBS briefing note provides a summary of the decisions reached. It should be read in conjunction with BBS briefing note bn55, which provided a summary of the full proposals.

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