Investments

Auto-enrolment; Going, going; Associated debt; Employment dead end

The government is looking at whether changes should be made to the way property authorised investment funds (PAIFs) and co-ownership authorised contractual schemes (CoACSs) are treated for stamp duty land tax (SDLT) purposes.

HM Treasury has launched a consultation, Stamp Duty Land Tax: Rules for Property Investment Funds, which sets out proposals and how they ought to be implemented, and seeks views on the potential design.

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HM Treasury has launched a consultation on the expansion of social investment tax relief and a new relief for social investment via an intermediary.

The plans aim to gather views on how to increase the investment limit and bring in a wider range of investors while keeping the relief well targeted and effective and minimising opportunities for tax avoidance. The consultation document also requests opinions on the approach to community farms, renewable energy and social impact bonds.

Guaranteed guidance on pensions choices will be provided by independent organisations rather than by schemes or their providers, the government has announced following consultation on this year’s Budget announcements.

News measures will allow individuals to transfer from private sector defined benefit (DB) schemes to defined contribution (DC) schemes, subject to two safeguards:

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