January 2011

January 2011

  • Government responds to age 75 consultation
  • HMRC clarifies lifetime allowance changes
  • Government consults on annual allowance charge provisions
  • New HMRC6 issued : Residence Domicile and the Remittance Basis
  • Government launches consultation on early access to pension savings
  • Marital property agreements
  • Government issues consultation on CPI/RPI changes
  • Financial Services Compensation Scheme (FSCS) : Increased compensation
  • Tiered rates of Inheritance Tax
  • Government performs about turn on DB transfers
  • Avoiding trustee tax returns : Interest in possession trusts
  • HMRC amends guidance on change of Normal Minimum Pension Age from 50 to 55
  • Income withdrawal rate for February 2011