Webcasts
Looking back to 2011 and looking forward to 2012. Our Managing Director Dave White speaks to Nick Cann (Chief Executive of the IFP).
Dave gives a brief review of 2011 and looks ahead to developments expected for 2012 including our new admin system and investment in the company.
Carry forward and intervening tax years
In this short film Lisa covers the subjects of carry forward, intervening tax years, annual allowance and pension input periods.
Please note that since this film was made HMRC have confirmed that the “intervening tax year” rule will only apply from 2011/12 onwards. It will not apply when carrying forward from the 2008/09, 2009/10 or 2010/11 tax years as shown in the example in this clip.
HMRC have also confirmed that for pension arrangements where the first pension input period (PIP) begins after 6 April 2011 the first PIP cannot be longer than a year, but subsequent PIPs can be longer provided no two PIPs end in the same tax year. Click here for up to date guidance on PIPs.
SSAS webcast
In this webcast Lisa Webster our senior technical consultant looks at SSAS. The webcast includes information on loan backs to sponsoring employers, EPP conversions and scheme takeovers. Lisa finishes the video with some specific planning opportunities.