Budget 2009 - restricting tax relief for pension contributions - watch out just who it will catch

The Government has introduced a new measure to restrict tax relief for pension savers earning over £150,000 per year to the basic rate of tax of 20%.

This has generated much publicity but just who could this affect?

Wragge & Co's experts take a look at how the charge works, including a look at a couple of less obvious examples where the charge will bite and consider what this means for employers.