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    Alexander - pension (death in service) life assurance is included in the Lifetime Allowance. It hardly helps boost their pension if they are dead to get it.

    You may mean insurance investment funds - again part of the Lifetime allowance.

    There are other ways to invest other than pensions of course all subject to different tax rules, benefits and disadvantages. We all have these opportunities out of our taxed income.

    There are some very high risk investments that provide tax relief such as VCT's but these are to encourage investment help to small businesses.

    I am not going on to complicate matters with mention of EFURBS (Employer Financed Retirement Benefit Schemes) - they are quite rare and I have never seen one directly. They are taxed on the underlying funds at the high trust rate and subject to income tax and subject to periodic and exit charges.

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