The 2012 Autumn Statement contained several points that require attention.
The continuation of HMRC clampdown on tax avoidance further restricts the planning avenues available. Pension tax relief and benefits have once again been targeted, although there are still opportunities to maximise contributions and protect current pension benefits prior to April 2014.
For full details of the 2012 Autumn Statement, please follow this link to the HMRC website.
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