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November 2011 Autumn Statement

Shortly after the Chancellors’ 2011 Autumn Statement on 29 November, we produced a summary analysis. Following release of draft Finance Bill clauses and related legislative changes, we’ve now created in-depth articles that highlight how these changes might impact on you, your business and your clients.

In-depth articles

Overseas Pension Transfers and QROPS
The implications of proposed changes to the rules surrounding transfers of UK tax-relieved pension monies to Qualifying Recognised Overseas Pension Schemes (QROPS).
Residence and Domicile
The impact of technical changes to the remittance basis of taxation affecting non-domiciles and related issues.
Commutation of small personal pensions
The impact of relaxing the authorised payment rules for small stand-alone personal pension pots.
Inheritance Tax (IHT) and charitable gifts
Looking at the new IHT rules in relation to charitable giving.
SEED Enterprise Investment Scheme (SEIS)
Exploring this new investment opportunity in more detail, along with changes to existing Enterprise Investment Scheme and Venture Capital Trust rules.

Initial summary

Summary impact

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Information within this site is intended for UK authorised and regulated financial advisers only. It is not intended for onward transmission to retail customers and should not be relied upon by any other person. If you are not an adviser please return to our consumer site.

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Scottish Widows plc, registered in Scotland number 199549. Registered office in the United Kingdom at 69 Morrison Street, Edinburgh EH3 8YF. Telephone: 0131 655 6000. Scottish Widows plc is authorised and regulated by the Financial Services Authority. Our FSA register number is 191517.

Scottish Widows Unit Trust Managers Limited, registered in England and Wales number 1629925. Registered office in the United Kingdom at Charlton Place, Andover, Hampshire SP10 1RE. Telephone: 0845 300 2244. Scottish Widows Unit Trust Managers Limited is authorised and regulated by the Financial Services Authority. Our FSA register number is 122129.

Clerical Medical Investment Group Limited, registered in England and Wales number 3196171. Registered office in the United Kingdom at 33 Old Broad Street, London EC2N 1HZ. Authorised and regulated by the Financial Services Authority. Our FSA register number is 181655.

CMI Insurance Company Limited. Scottish Widows is a trading name of CMI Insurance Company Limited. CMI Insurance Company Limited, registered in Isle of Man number 33520. Registered office in the Isle of Man at Clerical Medical House, Victoria Road, Douglas, Isle of Man, IM99 1LT.

HBOS Investment Fund Managers Limited, registered in England number 941082. Registered office in the United Kingdom at Trinity Road, Halifax, West Yorkshire HX1 2RG. HBOS Investment Fund Managers Limited is authorised and regulated by the Financial Services Authority.

St Andrews Life Assurance plc, registered in England and Wales number 3104670. Registered office in the United Kingdom at 33 Old Broad Street, London EC2N 1HZ. Authorised and regulated by the Financial Services Authority. Our FSA register number is 189101.

Scottish Widows Bank plc, registered in Scotland no. 154554. Registered office in the United Kingdom at PO Box 12757, 67 Morrison Street, Edinburgh EH3 8YJ. Scottish Widows Bank plc is authorised and regulated by the Financial Services Authority. Our FSA register number is 201601. The main business of Scottish Widows Bank is arranging, entering into and administering mortgages and accepting deposits.

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