Pension Tax Relief for Higher Eaners

Albermarle

The AA could be reduced and the 40% tax saving could become less anytime in the future.
Reducing the AA is probably the simplest option for the Chancellor to reduce the cost of higher rate tax relief on pension contributions. No idea though how big that saving might be if say the AA was reduced to £30K.

Does you employer let you do smart pension contributions and maybe they do or could let you share their contributions of NI, some companies will give 10% extra to the input.

It is possible that 'Smart' pension contributions, usually referred to as Salary Sacrifice, will get 'looked at' some point.
Their increasing use is costing the Exchequer Billions in lost NI revenue, and they are also used by some high earners to still get Child benefit and avoid paying Student loan repayments.
It is clearly an expensive loophole, although I know there will be complications in just stopping it. Maybe something for a budget in 2023?