Beckham 刑罰，罰則

By STEPHEN WOMACK
Updated: 00:00 BST, 22 December 2002

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PENSION companies and 財政上の 助言者s have given a 用心深い welcome to the Green Paper on 年金s. They have 賞賛するd 計画（する）s to 簡単にする paperwork and introduce more generous 税金 譲歩s.

But charities, unions and 圧力団体s say the 提案s fail to 取り組む 重要な 問題／発行するs over the 明言する／公表する 年金.

The 政府 has 約束d to 簡単にする the 混乱させるing 税金 支配するs, 取って代わるing the 現在の eight 始める，決めるs with one that covers company and personal 年金s. It means that whatever 計画／陰謀 労働者s belong to, they can build up 年金s of equal value and 身を引く 利益s in the same way.

? There's a 抱擁する gap in the 政府's 年金 提案s. There are no 計画（する）s, it seems, to help members of company 計画／陰謀s that were 負傷させる up when their 会社／堅い went 破産した／（警察が）手入れする. What do you think should be done? Join the discussion on our Message boards.

Out go a patchwork of age and 収入s-linked 限界s on how much may be saved. Instead, 労働者s or their 雇用者s will be able to put away up to £200,000 a year into a 年金. This is not linked to 収入s, so any income can count に向かって 出資／貢献s.

Tom McPhail, a specialist with 独立した・無所属 財政上の 助言者 Hargreaves Lansdown in Bristol, says: 'This is good news for most savers. It opens the door to all sorts of 税金 planning 適切な時期s. For example, someone who sells their house and 貿易（する）s 負かす／撃墜する to a smaller one could 支払う／賃金 big lump sums into a 年金 and collect 税金 救済 on the 支払い（額）.'

But for the first time for 私的な 年金s, the 最大限 value of the 基金 will be capped. Once a 年金 is 価値（がある） £1.4 million, any extra money in the 基金 will be 税金d at 35% when it is cashed.

マイク Warburton, a partner with accountant 認める Thornton, says: 'Those who see good growth on their 基金 could 直面する a 60% 税金 告発（する），告訴（する）／料金 - a 35% 攻撃する，衝突する at 退職, 加える 所得税 at 40% on the 残りの人，物 as the 年金 支払う／賃金s out.'

The £1.4 million cap and £200,000 年次の allowance will both rise in line with インフレーション.

At today's annuity 率s, a £1.4 million 基金 would buy a couple both 老年の 65 in good health an 年次の 索引-linked income of £71,582.

Only the very highest earners will find that the cap 制限するs their 年金 saving and any money paid in before the 支配するs change in April 2004 will also be 免除された. There could be a 急ぐ by 上級の (n)役員／(a)執行力のあるs to tuck away more money before that 最終期限.

In 未来, everyone will be able to take a ４半期/4分の1 of their 年金 基金 as 税金-解放する／自由な cash. This is good news for some, but いっそう少なく gen erous for others.

Another big change in the pipeline is to raise the 最小限 age that savers can take their lump sum from 50 to 55. This will 適用する across all 年金s from 2010, though the 政府 may consider a period to 段階 in the new 支配するs.

労働者s in the police, 武装した 軍隊s and 解雇する／砲火／射撃 service will still be able to take their 年金s before 55. But others could lose the 権利 to 早期に 退職. Professional footballers, boxers and models, for example, can all take their 年金s at 35. But in 未来 they may have to wait until they are 55.

A 一連の changes will 許す more innovative annuities to be sold. It will be possible to sell 計画（する）s that 保証（人） to 支払う／賃金 支援する at least the 購入（する） price should you die before age 75.

Cox says: 'Those in money 購入（する） company 計画／陰謀s will have the 権利 to shop around for annuities for the first time.'

Another 加える is that those who want to 延期する taking an income when they retire will be able to take the 税金-解放する／自由な cash, but leave the 残り／休憩（する） of the 基金 投資するd and draw only a 名目上の £1 a year income. But the 政府 is 会社／堅い on the 原則 that 年金s must be used to buy an annuity before the age of 75.

Other planned changes 含む:

? Larger 増加するs in the 明言する／公表する 年金 for those who do not take the money they are する権利を与えるd to at 65. This could see someone who 延期するs taking a 年金 until they are 老年の 70 receiving a 50% bigger 週刊誌 支払い（額） or a cash lump sum.

? The self-雇うd may be able to join the 明言する／公表する second 年金 in return for 支払う／賃金ing more 国家の 保険.

? Those with いわゆる trivial 年金s, 価値（がある） up to £10,000, may take them as a lump sum, rather than receiving a tiny income.

? The 政府 will 問題／発行する (a)自動的な／(n)自動拳銃 正規の／正選手 予測（する）s of what 労働者s' 明言する／公表する 年金s might be 価値（がある）.

? 公正，普通株主権 解放（する） 計画（する）s will be 規制するd, giving 保護 to 年輩の homeowners.

But many groups are disappointed because the 政府 has not made more radi cal 改革（する）s. The basic 明言する／公表する 年金 is 不変の and the 明言する／公表する 退職 age will stay at 65 for everyone from 2020.

Gordon Lishman, director-general of Age 関心, says: 'While this Green Paper 供給するs some useful housekeeping, it fails to go the whole way に向かって putting the 年金s house in order.

'If meaningful 改革（する） is to be 達成するd, the 政府 must review the 役割 of the basic 明言する／公表する 年金 to 確実にする it remains the 創立／基礎 of 退職 income.'

Other 専門家s say that without incentives to encourage lower earners to save, other 改革（する）s will be in vain. There had been 普及した calls for extra 税金 救済 to encourage low-earners and companies to 支払う／賃金 into 年金s.