My client had an insurance bond with Standard Life which she encashed in 2017-18. On HMRC's calculation the gain put her income well above £100k thus wiping out her personal allowance and greatly increasing her income tax liability. She has sent me a note from the insurance company referring to the "Silver" FTT case, setting out the current position and confirming that as yet there is no indication of a change in approach by HMRC to the tax liability calculation of pre 2020 budget gains. She has asked as to her options. Those are clear and so I do not propose to rehearse them here. My question is twofold, "Have I missed anything recently and if not does anyone have any inclination or knowledge of anything in the pipeline as to a change in approach by HMRC to those pre 2020 budget gains?"