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The government’s proposals to provide “full flexibility” in the pension provision of some NHS workers could expand to other sectors – and may have unintended implications for investment in UK small businesses. Plans unveiled by the Treasury and Department of Health and Social Care will see a consultation carried out on the annual allowance taper for “top doctors, surgeons and other high-earning clinicians”. Ostensibly, this is designed to allow more top doctors to take on overtime without worrying that they will breach their pensions limit and end up paying more tax as a result.  However, this feels like a sticking… continue reading