Going back to the original question from Ebkent

She later informs us that she has a partner which is a critical part of the equation. You do not have to put all your SIPP into drawdown, use part and take the 25% and then take 25% of the remainder when or if you go into further drawdown. Also it depends on the tax position of your husband. Make sure idealy that he is also not exceeding the 20% rate. If he is then tansfer anything you can over to him where tax is being paid. You should then take enough from drawdown to keep you within the 20% rate. Remember that any investment where tax can be deducted will effectively increase your 20% tax band. For example you could take out 2 new SIPPs for yourself and husband up to £7200/year between you where you would actually pay £5600 , I think. VCT's are another good idea with 30% tax back on payments.
At 75 it is a bit different, the same applies above but it is the 55% problem. If your partner is alive he can carry on with your drawdown income or increase it. I suppose the best idea has to be to take the max and pay 40% tax if only you survive. It has to be better than 55% after you have gone. You could then give money away on the 7 year rule to avoid IT + the yearly tax free donation allowance. If you feel generous then if you die after 75 I think you can make charity payments free of the 55% tax if you have no dependents

Useful discussion of an area which will involve me all too soon.
Taking 25% TFS and using Flexible Drawdown to adjust income up to 20% Income tax threshold seems to make sense.
Problem occurs at age 75.
No sure about the idea of Drawing Down remainder and paying 40% income tax on it all because if I then die before giving it away it gets hit with another 40% IHT ( Unless spouse still around)
Perhaps better to keep going at 20% tax and hope to live a bit longer?

Having 'crystallised' my SIPP by taking my 25% TFP to increase the equity in my main home, a back-of-a-fag-packet calculation using just 4% pa means I will have more left in my SIPP pot in 11 years time than I do today, even allowing for taking the full 120% GAD drawdown as income each year. This shows just how ridiculous the Treasury's claims about us irresponsible SIPP pensioners 'exhausting' our pots really is.

I cannot see the Government increasing the GAD for SIPP holders because it's easy cash for them, and I won't be able to accumulate the £20K additional pension needed for flexible drawdown, so am resigned to the fact that my pot will be taxed at 55%.

If we keep stressing ourselves about how much will be left (for someone else!) when we die, we may not live long enough to enjoy any of it!

Take out as much as you can, mindful of your tax bracket to some extent, and enjoy the fruits of you working life. Don't worry about what will happen after you're gone.

But you don't have to crystalise the whole fund. You can crystalise a bit each year and draw down regular income in the form of chunks of tax free and taxable money.
That leaves all the rest of the fund uncrystalised until the next year, and so on.

I don't know how that strategy fits in with considerations of IHT and the ultimate post-75 55% tax, but it's another option to consider.