NDFA unveils its latest income plan

The income levels are fixed and will be paid despite the performance of the index during the five and a half year term. Capital repayment at maturity is based on the performance of the index.

The plan provides a 50% protection barrier, which if breached, incurs a 1:1 loss in capital. The plan is intended to favourably benefit the new ruling on non-UK dividend taxation that came into force on April 6. Basic rate taxpayers now receive non-UK dividends tax free, meaning that the plan, which buys

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