
November 2011
- The Autumn Statement
- HMRC re-interprets the carry forward rules
- New HMRC guidance on the calculation of pension input for Defined Benefit (DB) scheme members
- HMRC clarifies fixed protection guidance
- Government delays auto enrolment for smaller employers
- Pensions Act 2011 published
- New guidance for trustees on buy-out options
- Part surrenders: Danger!
- Company car advisory fuel rates
- Income withdrawal rate for December 2011