TECHNICAL MATTERS – DECEMBER 2015

SUMMARY

  • The Personal Savings Allowance
  • Reduction in the Lifetime Allowance:Fixed & individual protection 2016
  • Final UK disclosure opportunity extended
  • Dividends – Finance Bill 2016 draft clauses
  • Advice requirement for the second-hand annuity market
  • The office of the public guardian publishes details of its Investigations policy
  • Emergency pause in place for automatic enrolment
  • Scottish rate of Income Tax set at 10% for 2016/17
  • Innovative finance ISA and peer-to-peer loans

 

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