November 2011

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