The announcement in the Autumn Budget that the indexation allowance was to be removed for companies from 1 January 2018 has not been something that has attracted a lot of attention.

    Here, Technical Connection joint managing director Tony Wickenden explains how life companies are impacted by the measure, and why this matters for financial planners.

    He sets out why a greater reserve will need to be set aside for tax on capital gains, and says we should expect to see industry lobbying on the effect this measure will have on ordinary investors.

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