Personal portfolio bonds »
At the 2016 Budget it was announced that the government would
review the categories of permitted investments which could be held
in a policy of life insurance, life annuity or capital redemption
policy without it becoming taxable as a personal portfolio bond
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With the Brexit Referendum a distant memory it remains to be
seen how pensions and employment legislation will be affected.
Against this background, Parliament is due to return from summer
recess on 5 September, at which point the report stage of the
Finance Bill will commence, although this will of course be
interrupted again when the party-conference season starts. Here is
an explanation of what we are expecting from the Bill.