By James Rodger & Joseph Wilkes HMRC has been slammed with complaints following last-minute alterations to its new pension tax system, which has replaced the Lifetime Allowance with a lower limit on lump sum payments. HMRC recently advised some clients to postpone taking their pension benefits or transferring. The tax authority cautioned individuals to hold off until it can rectify incorrect legislation related to the abolition of the lifetime allowance. HMRC provided examples where certain individuals should delay making changes to their pensions until LTA regulations are corrected. Andrew Tu…