The British Medical Association has been engaging with HM Treasury, the Department of Health and Social Care, the Welsh Government and NHS England about the impact of the taxation of pensions on its membership, and in turn on the NHS and patients.
The issue concerns the impact of the interaction between the annual allowance, the tapered annual allowance, and statutory public sector defined benefit schemes like the NHS Pension Scheme. The issue has arisen most recently in the context of the changes proposed in the consultation document, NHS Pension Scheme: increased flexibility published on 11 September 2019. A1P1 ECHR, rationality and discrimination questions are in play.
Fenella Morris QC and Kelly Stricklin-Coutinho are instructed by Bindmans LLP on behalf of the BMA.