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In guidance published on 6 August 2013, HM Revenue & Customs (HMRC) set out its view on the basis that should be used for Discounted Gift Scheme calculations in future.



Its outcome was that from 1 December 2013 discounts calculated for new discounted gift schemes have to be gender neutral. At the same time the interest rate used to take account of the effect of inflation on the settlor’s fund would be reduced to 4.5%.
Rachael Griffin examines the new Statutory Residence Test which can be used to determine whether an individual is resident or not in the UK.

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  • When is a QROPS no longer a QROPS?
    The Finance Act 2013 is due to enact new legislation which extends the requirements to be a QROPS and imposes reporting requirements on QROPS which are no longer QROPS.

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September 12 2012 – Skandia businesses aligning with Old Mutual Wealth brand, please read the full story

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