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IMPORTANT INFORMATION

The way in which tax charges (or tax relief, as appropriate) are applied depends upon individual

circumstances and may be subject to change in the future. The information in this report

is based upon our understanding of the chancellor’s Spring Statement 2018, in respect of

which speciic implementation details may change when the inal legislation and supporting

documentation are published.

This document is solely for information purposes and nothing in this document is intended to

constitute advice or a recommendation. You should not make any investment decisions based

upon its content. ISA and pension eligibility depend on individual circumstances.

Whilst considerable care has been taken to ensure that the information contained within this

document is accurate and up-to-date, no warranty is given as to the accuracy or completeness

of any information.