Lucy Dunbar

5 years ago, the field of digital health was overhyped with little substance. When we launched the journal in May, 2019, we were ambitious, yet cautious. We aimed to amplify rigorous research exploring the potential of digital health, and openly acknowledged and critiqued the difficulties of this rapidly advancing field.

When the lifetime allowance (LTA) finally departs the pensions tax station on 6 April 2024, a key issue will be where to signal the dividing line between tax-free lump sums and taxed lump sums in its absence. Two new personal tax allowances will make their debut: the “lump sum allowance” (“LSA”) and the “lump sum and death benefit allowance” (“LSDBA”). With lots of new jargon to digest, we take a brief look at the main announcements and what they mean for schemes.