BV, I wonder if your mention of a 'predicted' pension pot means that you are thinking of the tax bills incurred when senior officers exceed the annual allowance? The LTA is only assessed when the pension pot stops being 'predicted'. Changes to the LTA will only benefit those yet to retire; anyone who has already paid tax on their retirement won't get it back. If you are thinking of the annual allowance, then what's done is also done, perhaps with the interesting exception of the McCloud remedy and a retrospective decision to switch from AFPS15 to AFPS75 for 2015-2022, which could generate some quite spectacular increases in those years if promotions were involved and which might be out of HMRC's retrospective reach by the time an individual makes their selection. (If that accrual was treated as having occurred in the retirement year, that would not meet the requirement of putting individuals in the same position as if the illegal discrimination had never occurred).