Pensioners who are unable to get regulated financial advice are "at risk" when the Budget reforms take effect next year, a pensions firm boss has said.

Millions of workers look set to miss out on the full flat rate State Pension, with career breaks to raise children a key factor, research has suggested.

Barnett Waddingham has reported that the number of properties under administration within its Sipp business has exceeded 1,000 for the first time.

Expanding Sipp provider Curtis Bank has acquired rival Pointon York's Sipp business for an undisclosed sum.

The government will be sending personal tax summaries to 24m taxpayers annually from today.