Article: One lump or two? From April 6, people aged 50 or over will be able to draw out a tax-free lump sum from their pension fund without retiring - and then another later on. An alluring option, writes John Greenwood, but you must be aware of the consequences

The Government has just put the finishing touches to new rules that from April will allow millions of people over the age of 50 to take tax-free lump sums out of their pensions without retiring.

The long-heralded arrival of a new, simplified pensions regime brings with it the opportunity for anyone over 50 to cash in a quarter of their pension fund to spend as they wish without having to stop work and retire.

Under existing rules, you can only draw out your tax-free lump sum if you "take retirement benefits'', which means you cash in all your pensions and stop paying into them. This involves taking out an annuity or going into an income drawdown plan where you take a certain amount of income ...

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