We’re now in the new tax year and the Lifetime Allowance has officially been abolished – well, for now at least.

The Institute for Fiscal Studies (IFS) has been spending a lot of time recently looking at pensions. Before Christmas we had a paper on the tax treatment of pensions on death, and now they have followed this up with their blueprint for a better tax treatment of pensions.

Shortly before Christmas the IFS released its report 'Death and taxes and pensions', with the headline view that taxation of pensions on death was far too generous.

Back in its Financial Advice Market Review of 2016, the FCA recommended the Treasury should challenge the industry to make a Pensions Dashboard available to consumers by 2019. Even then the concept of a dashboard wasn’t new – the recommendation was made due to the limited progress that had been made to date.

Over the last few months, we’ve seen several announcements of big changes to income tax.

As the saying goes, nothing is certain except death and taxes. When you put the two together you get inheritance tax (IHT) and in my experience of the pension world the subject of IHT is also certain to come up on a regular basis – I’ve had two queries on the subject in the last two days.

When George Osborne dropped his Pension Freedom bombshell in his now infamous 2014 budget I was on maternity leave.