Guides and Reports


This SPP report acknowledges the rationale for reducing pensions tax relief to make savings for the Treasury; highlights that the true cost of pensions tax relief is considerably smaller than headline figures; details some of the consequences of shifting to a single rate of pensions tax relief; and examines various alternatives.

This thought provoking SPP paper provides a detailed analysis of the challenges in ensuring UK pension schemes invest more in their domestic market, whilst also exploring a range of options as to how these challenges might best be overcome.

A brief examination of the Government’s planned pension reforms relating to British investments and plans to require Defined Contribution (DC) pension funds to disclose their levels of investment in British businesses, as well as their costs and net investment returns, by 2027.