Undersaving Britain

Pension saving is at its lowest level for 10 years according to recently published Department of Work and Pensions (DWP) analysis by the Family Resources Survey (FRS), a key source for pension information. The analysis came from interviews with around 25,000 private households across the UK in 2009 and 2010.

Only 38% of working-age people, 11.6 million out of 30.4 million people are saving into a private pension. In reporting the analysis, the DWP highlighted that this shows exactly why automatic enrolment into pension schemes being introduced from October 2012, is so critical.

The figures show a steady decline in pension saving between 1999/2000 and 2009/10, with the decrease being most dramatic among men and the under 40s. While the overall number of people saving into a private pension fell from 46% in 1999/00 to 38% in 2009/10, pension saving among men fell from 52% to 39%. And among people aged between 20 and 39 years old pension provision fell from 43% to 31%.

The analysis also reveals a map of pension provision across the UK in 2009/10, with higher pension provision in the South East (43%), Scotland (42%), the South West (41%) and the East (41%), and lowest pension participation in Northern Ireland (33%), London (34%) and the West Midlands (34%).

Minister for Pensions, Steve Webb, said: “These are alarming figures and they underscore exactly why our pension reforms will be so vital. With fewer people saving into a pension, lower annuity rates and an average of 23 years in retirement, many people could face a poorer future in their later lives.

“We simply must put a stop to this trend and get people saving. Automatic enrolment, beginning for the largest employers later this year, will get millions of people saving, many for the first time.”
Automatic enrolment in a nutshell

  • Beginning in autumn 2012, many more people will have access to a pension at work, to help them save for their later years.
  • Employers will have to enrol all eligible employees into a pension and make minimum contributions into the scheme.
  • If you are eligible, your employer will enrol you automatically into a pension.
  • You will be able to opt out if you want to but will therefore miss out on an employer contribution of around £600 a year once minimum contributions are established – 3% of average earnings of £26,200 for full-time workers (ONS 2011 Annual Survey of Hours and Earnings).

If you want to find out more or need advice about pensions and savings, contact one of the team who will be happy to help.

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Common sense at the heart of mortgage lending

The Financial Services Authority (FSA) has recently announced plans to prevent a return of the risky mortgage lending seen in boom times, by ensuring that common sense standards continue to apply in future.

The Mortgage Market Review aims to prevent a recurrence of the irresponsible lending which resulted in some borrowers taking on mortgages which only seemed affordable on the assumption that house prices would always rise. Many of those borrowers ended up struggling to repay their mortgage and in danger of losing their home.

The proposals will see prospective borrowers – whether they are first time buyers, right-to-buy tenants or home movers – get the right information and advice at the right time, and ensure mortgage lenders will be properly checking each applicant’s realistic ability to repay their mortgage.

The FSA has significantly amended the proposals following detailed feedback from lenders, consumer groups and other stakeholders and informed by a cost benefit analysis which is also published today. The FSA is now encouraging consumers, industry and all other interested parties to give their opinions on this new, full, set of proposals as well as on the accompanying cost benefit analyss.

Following consultation, the FSA Board will make a decision on the final form of rules in the summer of 2012, but implementation will not be before 2013.

  • At the core of the proposals are three principles of good mortgage underwriting:
  • Mortgages and loans should only be advanced where there is a reasonable expectation that the customer can repay without relying on uncertain future house price rises;
  • Lenders should assess affordability and allow for the possibility that interest rates might rise in future. Borrowers should not enter contracts which are only affordable on the assumption that low initial interest rates will last forever;
  • Interest-only mortgages should be assessed on a repayment basis unless there is a believable strategy for repaying out of capital resources that does not rely on the assumption that house prices will rise.

The FSA believes it is important to have the rules well established long before any future upturns in the economy.  Key features of the proposed future regime include:

  • Income will have to be verified in every mortgage application;
  • Lenders do not have to consider in detail what borrowers spend but cannot ignore unavoidable bills, such as heating and council tax;
  • Interest-only mortgages can still be offered as long as borrowers have a credible plan to repay the capital. But relying on hopes of rising property values is not enough;
  • Lenders will have to consider the impact of increases in interest rates in line with current market expectations;
  • Some applicants, such as those trying to consolidate debts with a mortgage, will have to get advice to ensure they understand the full implications and costs;
  • Existing borrowers will be unaffected and lenders will have the flexibility to provide new mortgages to some existing customers even where they do not meet the new affordability requirements;

The FSA is also calling for feedback on developing a specific approach for entrepreneurs who borrow against their home to fund their business.

The consultation is open until March 30 2012.

If you want to find out more or need advice about mortgages, contact one of the team who will be happy to help.

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Your PAYE end-of-year checklist

HMRC recently offered a small concession to taxpayers by pushing back the current self assessment deadline by two days. For companies dealing with PAYE, however, there are a whole host of deadlines to meet: while we’ll be working with all our clients to meet these deadlines we thought it might be useful to list them here, giving you the chance to do any necessary preparatory work in good time.

It’s not a deadline as such, but as virtually all employers have to file their returns online, if you haven’t already done so, register for PAYE online. Returns this year need to be in by May 19th so the very latest you should leave this is the beginning of May.

The new tax year begins this year on Friday April 6th and one of your key tasks will be setting up new payroll records for each employee. HMRC is now strongly recommending that you keep electronic payroll records – either using commercial software or downloading the P11 calculator from HMRC’s website. In our view keeping electronic records is sensible, as it will make the job of completing your Employer Annual Return much simpler.

Hand in hand with setting up records for the new tax year is finalising your records for the previous year. You can start doing this after your last payday before the tax year ends on April 5th. Remember that your completed Employer Annual Return must reach HMRC by May 19th. A completed return will contain:

  • Form P14 for each employee that you’ve kept a P11 for through the year
  • And one form P35, summarising the end of year payroll totals for all your employees
  • You may also need to submit a Supplementary Return (P38A) depending on circumstances. If you’re in any doubt about this, please contact us and we’ll outline the relevant criteria

If you’re not completing an Employer Annual Return, then you must notify HMRC of this. Failure to do so could incur a penalty. The guidance from HMRC is that notification should be sent to them as soon as you become aware that you don’t need to submit a return.

You’ll also need to check whether you’re due to make a balancing payment to HMRC, or whether you’re owed a refund. Your Annual Return will show the total amount of PAYE tax and Class1 NICs you should have paid for the tax year. You need to compare this against the payments which you have actually made to HMRC, and if you need to send a balancing payment it needs to reach them by April 19th (for a postal payment) or April 22nd if the payment is electronic. This doesn’t give you a lot of time if your last pay period ends on say, March 31st which is why we always recommend completing your Annual Return as quickly as possible.

You must give a form P60 to each employee who was working for you on April 5th. This form will summarise the employee’s total pay and deductions for the previous tax year. Again, it can be given in either paper or electronic form, although most employees still seem to prefer the paper version! HMRC stipulate that employees need to receive their P60s by May 31st.

You will also need to complete form P11D or P9D for employees who have received expenses or benefits during the year. Form P11D(b) is also required for any NICs due on these expenses or benefits – and all of these forms need to reach HMRC by July 6th.

Finally, you’ll need to pay any Class1A NICs that are due from the above forms, with payments due to reach HMRC by July 19th (or three days later in the case of electronic payments).

As you can see, that’s a comprehensive list of requirements with no less than seven separate deadlines – almost all of which carry the possibility of financial penalties. Please don’t hesitate to get in touch with us if you have any questions or need any guidance – as always, we’ll do our very best to help.

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Pensions Automatic Enrolment Timetable

Steve Webb, the Minister of State for the Department of Work and Pensions (DWP), confirmed the timetable for automatic enrolment in a recent Government announcement.

He re-affirmed the Government’s commitment that automatic enrolment will start on time, from October 2012, and apply to all employers. He also confirmed the adjustment of the timetable so that small businesses are not affected by the reforms during this Parliament, thus providing them with some additional breathing space to prepare for the reforms whilst operating in tough economic times.
Within the revised Automatic Enrolment timetable:

  • All employers with an existing staging date of on or before 1st February 2014 are unaffected. This means that no large employer will have to make any changes to their plans, which in many cases, are already advanced.
  • Medium-sized employers will be re-allocated automatic enrolment dates between 1st April 2014 and 1st April 2015. This means that the implementation dates of some of these employers will be up to nine months later. However, around 70% of eligible workers will still be automatically enrolled before the end of this Parliament compared with around 75% under previous arrangements.
  • Small employers will be allocated automatic enrolment dates between 1st June 2015 and 1st April 2017.
  • New employers setting up business between 1st April 2012 and 30th September 2017 will have automatic enrolment dates between 1st May 2017 and 1st February 2018 inclusive. Any new employer setting up from 1st October 2017 onwards will be required to comply immediately if paying earnings which attract PAYE deductions in respect of any worker.
  • In addition, a proposal that the increase in the minimum rate of employer pension contributions, from 1% to 2% of banded earnings, be delayed by one year; from 1st October 2016 to 1st October 2017. Contributions will increase to 3% from 1st October 2018.

The DWP plan to publish a consultation document on the detail of these changes following this announcement and draft regulations and an impact assessment will be published alongside this consultation document.
If you want to find out more or need advice about the implications of the pension scheme automatic enrolment, for your business, contact one of the team who will be happy to help.

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Vision for Rebalancing the Economy

New for 2012, in a report entitled ‘A Vision for Rebalancing the Economy’, the CBI sets out how by acting now, the UK can move away from its dependence on debt driven household spending and government expenditure and increase business investment and net trade.

The change strategy outlined within the CBI Report, has five key trends which could support the development of new growth sectors in the UK economy. These trends take into account factors and forecasts across the national and global scenes. The highlighted growth sectors are:

1.The potential of engaging in UK infrastructure development, where the Government estimates that £200 billion of investment is needed in the next five years to upgrade the UK’s infrastructure and it has already announced a number of projects in its National Infrastructure Plan. £140 billion of the total funding must come from the private sector which would deliver all of the £115 billion additional investment required in the base rebalancing scenario.

2.The opportunities linked to the rapid growth in emerging markets which will result in wealthier populations and provide better channels of access to goods and services. The CBI and Ernst & Young have set out an exports strategy which by targeting these high-growth economies could give the economy a £20 billion boost by 2020.

3.Building on the UK e-commerce market, the largest in the world, and second largest online advertising market in the world, where we are well-placed to capitalise on exploding digital and mobile activity around the world.

4.Businesses can tap into demographic changes including growth in urban populations combined with rising incomes in emerging economies which will mean increased demand for services, particularly in healthcare, education, finance and transport.

5.As the UK’s energy trade deficit rises as North Sea oil and gas production decline, there will be a need to find alternative new sources of energy. Diversification towards renewable energy will both stimulate business investment and decrease energy import levels.

The CBI message is one of changing direction on a macro scale, with the need to put in place solid economic foundations in new sectors, where consumer spending and public service funding are definitely not seen as the priority areas in which to pursue UK economic recovery and growth.

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Latest ONS figures revealed

Economic statistics produced by the Office for National Statistics (ONS) for October and November suggest a continuation of the subdued economic conditions that have prevailed in recent months.

Manufacturing output fell in October, and construction activity remained weak. Labour market indicators were also weak, with a further rise in unemployment in the latest three months, accompanied by continuing modest earnings growth.

Bright spots were relatively narrowly confined – for instance the strong growth in exports in October, albeit from a low September base, and the continuing buoyancy of online retail sales in November. Consumer price inflation eased for the second month running to an annual rate of 4.8 per cent in November.

The latest GDP estimates for the third quarter of 2011 also show patchy growth. Even in the services sector, which provided the mainstay of aggregate economic growth, strength was not broadly based, being confined to a small number of sub-sectors. In terms of expenditure components, the main drivers of sustainable growth – household consumption, business investment and overseas trade – were all noticeably weak.

GDP grew by 0.6 per cent between the second and third quarters of 2011, revised up slightly from the previous estimate of 0.5 per cent. The output and income estimates grew slightly faster than this, with the expenditure estimate growing more slowly at 0.4 per cent. In all three measures of GDP – based on output, expenditure and income estimates – growth is concentrated in a relatively narrow range of components.

Household consumption has fallen in real terms over the past year, and in the latest quarter is only one per cent above its lowest level during the recession in 2009. This is in keeping with the weak financial position of households and low levels of consumer confidence. Real household disposable income is now estimated to have fallen slightly in 2010 and, while modest growth resumed in the latest two quarters, it remains below the low level seen in 2010.

The current account balance plus the capital balance reflects the extent to which the UK is a net lender or net borrower with the rest of the world. In 2010, the UK ran a current account and capital account deficit of £44.9 billion, the highest on record, and in the third quarter of 2011 the current account and capital account deficit was £14.2 billion, also the highest on record. The two main drivers of these unprecedented current account deficits were:

  • the significant trade deficit, which is primarily driven by the goods trade deficit, and
  • the fall in the income surplus which resulted from UK owned banks abroad and foreign subsidiaries of UK private non-financial corporations making lower profits, or losses, whilst foreign owned banks operating in the UK made larger profits.

If you want to find out more or need advice about your financial situation or business, contact one of the team who will be happy to help.

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January market commentary

December saw the death of North Korea’s ‘dear leader’ Kim Jong-il, with command of the country seemingly passing to his youngest son – the ‘great successor’ – Kim Jong-un. But with sundry generals peering over the younger Kim’s shoulder tensions are likely to remain high, especially around the border with South Korea.

4,000 miles away in Moscow, hundreds of thousands took to the streets to protest against the supposedly-corrupt elections won by Vladimir Putin’s United Russia party. Putin dismissed the protests out of hand, but the uncertainty will continue until the presidential elections on March 4th – and possibly beyond.

In all of this it was easy to forget the ongoing turmoil with the euro; but unfortunately, life went on as normal in the conference rooms and banqueting halls of Brussels. The pivotal moment came on December 9th when David Cameron used the UK’s veto to protect the City of London. Initial support from Hungary and the Czech Republic soon melted away and Britain found itself in a club of one. As the famous – perhaps apocryphal – newspaper headline had it, “Fog in channel: Europe isolated.”

Bickering inevitably followed. The UK and France had a brief war of words, and the Deputy Prime Minister (supported by most of the Liberal Democrats) didn’t appear to be entirely happy with Mr Cameron’s actions. “Dear leader” possibly wasn’t the phrase on Nick Clegg’s lips…

UK

For most of the month it was easy to be gloomy about prospects for the UK. Business in general didn’t react well to David Cameron’s use of the veto: Sir Martin Sorrell, boss of multinational WPP summed up the mood when he said, “Intuitively, it can’t be helpful. I’d rather be inside the tent.”

Unemployment was the highest for 17 years: the public sector lost 65,000 jobs – thirteen times as many as the private sector gained. Youth unemployment showed no sign of falling; the retail trade in Scotland was hit by the bad weather and West End shops reported disappointing takings on their first traffic free weekend as consumer confidence reached an all-time low.

Boxing Day, however, proved a revelation, with record numbers flocking to the high streets and credit analysts Experian reporting a 21.5% year-on-year increase in the number of shoppers. This echoed the picture in the US over Thanksgiving weekend, with shoppers being attracted by unprecedented levels of discounting. Whether it will be enough to save some of the weaker retailers remains to be seen.

The UK stock market finished the year down 5.5% at 5,572: not the performance that investors were looking for at the start of the year, but significantly better than many major markets. In another sign that the UK is performing less badly than some of its major competitors, growth in the third quarter of 2011 was 0.6% compared to 0.2% in Europe.

UK interest rates are forecast to remain at 0.5% throughout 2012, which is at least good news for homeowners. The pound is expected to do relatively well in 2012 – although one commentator did describe it as “the best looking horse in the glue factory.”

Europe

At the end of the month the euro hit an 11 month low against the dollar, and a ten year low against the yen. There are worrying signs that the European banks are starting to hoard cash: if the trend continues that means liquidity could once again become an issue if banks refuse to lend to each other.

The major European stock markets were largely unchanged during December. Italy and Germany fell slightly, while France moved ahead – but the figures were not significant compared to the 12 month falls detailed below.

Worryingly, the new Spanish government of Mariano Rajoy revealed that the budget deficit will be 8% of GDP, not 6% as forecast. A new round of austerity measures will be introduced, including a pay freeze for public sector workers and increased taxes on top earners.

The economic forecasters IHS Global Insight revealed their predictions for Europe in the coming year, expecting GDP to fall by 0.7% overall. The ECB is expected to respond to this with further cuts in interest rates. This was echoed by a BBC survey of 27 of the UK’s leading economists. 25 of them forecast a recession for Europe in 2012 and the majority put the possibility of a eurozone break-up at 30-40%.

Finally, the UK may agonize about youth unemployment exceeding one million but spare a thought for Spain: 48% of 16-24 year olds there are without a job – a truly depressing statistic to welcome the New Year.

US

The US was one of the few countries in the world where the stock market rose during the year, the Dow Jones index finishing 2011 at 12,170 to post a rise of just over 5%.

The year ended with three pieces of good news for the US economy: growth in the third quarter of 2011 was 1.8% and inflation fell in November to 3.4%. Perhaps even more encouragingly, the US trade deficit fell in both September and October: although total US debt now stands at $14 trillion (with China the biggest single holder of debt) there are some indications that the US consumer is starting to buy more home-produced goods.

2012 will see President Obama going up for re-election and you would assume the improved economic news will favour him. At the moment Obama’s most likely challenger appears to be Mitt Romney, if he can hold off 76 year old Ron Paul and a revitalised Newt Gingrich. With the primaries starting this month the picture will rapidly become clearer.

Global

Stock markets in China, Japan, Hong Kong and Russia all fell during the month; again, this was just a part of the wider falls seen around the world in 2011.

The Chinese trade gap narrowed in November, although largely as a result of the continuing crisis in Europe meaning that fewer goods were imported from China. Speaking in early December on the 10th anniversary of China’s entry into the World Trade Organisation, President Hu Jintao promised to increase imports in a bid to boost world trade, saying that they may “exceed $8 trillion over the next five years.” Last year China bought $1.39tn from overseas so whether the promise carries much weight remains to be seen.

Japan’s annual inflation rate fell to 0.5% in November: unemployment remained steady at 4.5% and interest rates were unchanged at ‘virtually zero.’

As had been anticipated, China and Japan unveiled plans to promote the direct exchange of their currencies in a bid to cut costs for companies and encourage more trade. Bloomberg reported Ren Xianfang of IHS Global Insight as saying, “this agreement is much more significant than any other pacts China has signed with other nations.”

Previously, trade between the two countries had meant converting the currencies into dollars. Whilst the move might mean the dollar weakening in the region it is likely to be quietly welcomed by the US, as it could see the yuan – which the US has long held to be undervalued – moving closer to its true value.

World Stock markets – a look back at 2011

For the majority of the world’s stock markets it is impossible to file 2011 anywhere other than in the ‘bad years’ column. Only seven of the 50 markets covered by Trading Economics managed a gain, and only one of these was in double figures. That market was Venezuela, up a hugely impressive 80% – although it would take a brave adviser to recommend investing in the country, and an even braver client to go along with it. To no-one’s surprise the worst performing stock market of the year was Greece, losing more than 50% of its value in 2011.

Most markets saw falls of around 15-20%. Germany was down by just under 15% on the year: France by 17%. Japan fell by 17% and Hong Kong by 20%. Even the supposed growth economies of the BRIC countries saw their stock markets hit: in Brazil, Russia, India and China the markets fell by 18%, 20%, 15% and 22% respectively – all of which puts the performance of the UK market (down by 5.5% on the year) into a more favourable light.

For those wanting the numbers, the UK finished the year at 5,572; Germany’s DAX index closed at 5,898 while in the Far East, Japan ended 2011 at 8,455; Hong Kong at 18,434 and China at 2,186. The rise in the US saw the Dow Jones index close at 12,170.

All stock markets fluctuated significantly during the year – for example, the FTSE touched 6,015 in February and saw a low of 4,791 in August. Other markets moved even more in percentage terms; Germany’s DAX index reached 7,527 in May and hit a low of 5,072 in September.

These movements and all the attendant unpredictability made 2011 very difficult for both investors and their advisers – and what 2012 will bring is hard to say. Clearly the year is going to be dominated by the continuing efforts to sort out the euro and quite possibly by the problems of bank liquidity.

In many ways it would be tempting to end 2011 by thinking that ‘it can’t get any worse and at least all the bad news is out in the open.’ Whilst this might be a little naïve, there were signs of optimism around the world in the final quarter of the year; the strong performance of the US stock market; China’s apparent increased willingness to trade and – hopefully – a new resolve to solve the problems of the euro. Inevitably, there will be difficult times in the coming year, but for investors, there are some lights at the end of the tunnel. We will – as ever – keep you up to date with all the relevant developments in the coming year, and will always be here to answer your questions.

A very happy and prosperous New Year from all of us.

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Guaranteed Deposit Investments – Too Good to be True? Maybe not…

Many investors are becomingly increasingly disappointed with the return they are receiving on cash held in traditional deposit accounts. With even the best accounts only paying around 3% (before any tax liability is taken into account) savers are not even receiving a return that protects them against inflation.

Understandably therefore, many people are starting to look at alternative investments in the hope that they can generate a more attractive return. However, with worries about the American trade deficit and the eurozone crisis making stock markets around the world nervous, security remains high on the list of priorities for such investors. It is unsurprising therefore, that ‘Guaranteed Deposit’ plans offered by providers such as Investec, Sipp Nordic and others are winning a widespread following.

Colloquially, this type of investment is often referred to as a “guaranteed” investment as one of the key selling points of such investments is that your initial capital is protected, providing certain conditions are met. Perhaps the simplest way to explain the investment is to use an actual example.

Investec are currently offering a three year investment called the FTSE 100 Deposit Plan 30. As you’ll gather from the title, the plan is linked to the FTSE 100 index – the main points are:

  • The plan offers a gross return of 19% providing the FTSE 100 index is higher at the end of the three year term than it was at the beginning of the plan
  • If the FTSE has fallen, your original capital will be returned, but you won’t receive the 19% growth
  • The plan can be held as an ISA, making the returns tax free, or gains could also be tax free if an investor used his or her annual CGT allowances
  • Larger amounts can also be invested tax efficiently through a Self Invested Personal Pension, or by using a Small Self Administered pension scheme

With interest rates likely to remain low over the next three years the returns on this investment are likely to easily outstrip the returns on a traditional savings account – especially when you realise that any gain in the FTSE (however small) will trigger the 19% return. However, before investors rush to sign up, there are notes of caution:

  • If the FTSE falls in value, only your original investment is returned – so any interest you would have gained had the money been left on deposit is lost
  • And whilst investments like this are eligible for the UK Financial Services Compensation Scheme (now up to £85,000 per person, per authorised firm) return of your capital does ultimately depend on the financial solvency of the underlying institution
  • In addition, you need to leave your money invested for the full term of the plan: whilst it is generally possible to encash this type of plan early it is not advisable, as then the original guarantees do not apply

So investments such as these are not right for every investor, and they should never be used for the whole of any saver’s investment portfolio. But they do have significant advantages, and can play an important part in an overall financial planning strategy. In addition they can be very tax efficient, making them attractive to investors who have already used their ISA allowance for the relevant tax year.

The example used above – the Investec FTSE 100 Deposit Plan 30 – is a relatively simple example of a “guaranteed deposit” investment, and other plans offer different investment periods, and different potential returns. We will happily work through these examples with you, and explain how this type of investment could form an integral part of you overall financial planning. Please don’t hesitate to contact us if you would like further details.

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Chancellor’s Autumn Statement

Chancellor George Osborne delivered his Autumn Statement at lunchtime on Tuesday, November 29th against a backdrop of gloomy economic forecasts.

The previous day, the Organisation for Economic Co-operation and Development (OECD) had predicted that the UK would slip back into “a modest recession” early in 2012, with unemployment reaching 9%. The OECD blamed this on a weak demand for exports, the Government’s austerity measures and the squeeze on consumer spending.

Reporting on Tuesday morning, the Office of Budgetary Responsibility (OBR) was slightly more optimistic, forecasting growth of 0.7% for 2012 and 2.1% in 2013. However their forecast of growth reaching 3% from 2015 was looked on sceptically by most commentators.

The Chancellor began his statement by emphasising that Britain “would live within its means” – but he still promised a significant investment in education and infrastructure projects, so that the country “could pay its way in the future.”

Government borrowing is currently predicted to hit £127bn in 2011/2012. However, the problems in Europe mean that total Government borrowing over the next four years is now forecast to be higher than originally anticipated with an extra £112bn being needed.

It was inevitable that figures like this would mean that savings (or ‘cuts,’ depending on your political standpoint) would have to be made, and the axe quickly fell on the public sector. The Statement contained a serious amount of pain for public sector workers: pay rises will be capped at 1% for two years (after the end of the current freeze in Spring 2012), and the OBR is now forecasting 710,000 public sector job losses by the first quarter of 2017. With many public sector workers due to strike today (November 30th) presumably the Chancellor thought he might as well get all the bad news out of the way.

George Osborne also announced that the pension age will rise from 66 to 67 from 2026, which is eight years earlier than previously planned. This move will save a further £59bn. Short-term, the value of the state pension will increase by £5.30 per week from April 2012.

One of the key themes of the Autumn Statement was investment in infrastructure – as Deloitte’s head of infrastructure, Nick Prior, commented on Twitter, economic growth only comes when “shovels get in the ground.”

In a new initiative, some of the money for the infrastructure investment will now come from UK pension funds, following a model which has worked well in Canada and Australia. Joanne Segard, Chief Executive of The National Association of Pension Funds (NAPF), described the investment as “a real win-win.” Currently UK pension funds hold over £1 trillion in assets, but only 2% of that is invested in infrastructure. However, the Government is going to need to offer the pension funds long-term investments with an income that exceeds inflation. So potentially good news if you’re invested in a pension – possibly not so good if you suddenly find that you’re on a brand new toll road.

There is also a distinct possibility that we’ll see the sovereign wealth funds of other countries investing in UK infrastructure projects. Before the Chancellor’s speech the FT had already carried a piece by the Chairman of the China Investment Corporation, expressing his desire to “team up with fund managers or participate in public-private partnerships in the UK infrastructure sector.”

As well as the above, other key points in the Autumn Statement were:

  • The Bank Levy will rise to 0.088% from January 1st. The Government is aiming to collect £2.5bn a year from the Levy
  • A credit easing programme is to be introduced to underwrite up to £40bn in low-interest loans to small and medium sized businesses. The business rate tax relief holiday will also be extended to 2013
  • The Government will consult on allowing small firms to make staff redundant without them being able to claim unfair dismissal
  • The rail fare increases will be less than originally planned
  • The 3p fuel duty increase planned for January will be cancelled – so some good news for the hard-pressed motorist
  • An extra £1.2bn will be spent on education, with free nursery places being extended
  • And British science is to receive an additional £200m of extra funding to support research. (But to put this in perspective, it’s 0.2% of the value which was placed on Facebook the same day.)

Reaction to the Autumn Statement was predictably mixed. The Times said that Osborne was ‘inflicting pain to fight off [a] debt storm,’ while the Guardian concentrated on the job losses in the public sector. Many commentators criticised the Chancellor for ‘tinkering’ when bolder action was needed. Reaction to the speech on the stock market could hardly be described as euphoric, but the FTSE did manage a small gain after the Chancellor’s speech.

But as if to emphasise that Britain remains vulnerable to the world economy in general and the European debt crisis in particular, Italian bond yields reached new highs while Osborne was speaking and credit ratings agency Fitch downgraded its forecasts for the US economy. By Monday night Fitch was also warning that it is getting harder for Britain to maintain its AAA credit rating – which helps the Government to borrow at lower rates of interest.

“May you live in interesting times,” as the Chinese saying goes. Whatever the contents of his Autumn Statement, George Osborne and the British economy will certainly be doing that…

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December market commentary

When you realise that the ‘Italian 10’ trending on Twitter refers not to Antonio Cassano’s goal against Northern Ireland but to the yield on the Italian 10 Year Bond, then you know the European debt crisis – and the consequent turmoil on the world stock markets – remains alive and well.

November was the month when Italy overtook Greece for the number of times it was in the same sentence as the word “crisis.” Silvio Berlusconi stood down as Prime Minister and – as had happened in Greece – the technocrats moved in to implement austerity measures which would hopefully balance the books and help to bring stability to the eurozone.

In the UK the Chancellor delivered his Autumn Statement against a backdrop of gloomy economic forecasts and a public sector strike.

Meanwhile, on the other side of the world President Obama was intent on setting up a Pacific free trade area, whilst at the same time telling China how to manage its currency.

For the majority of the month world stock markets performed poorly. Only four markets managed overall gains in November; Pakistan, Ireland, Mexico and Venezuela. As could have been expected, Greece was the biggest loser with the index there down 18% in the month. However, markets staged a spectacular rally on November 30th (the Dow Jones, for example, had its biggest one day gain since 2009). This was in response to an injection of liquidity from the US and other central banks and meant that overall many markets finished the month little changed.

UK

November in the UK was dominated by George Osborne’s Autumn Statement. The day before the Chancellor delivered his speech the Organisation for Economic Co-operation & Development had forecast that the UK was on course for a ‘double-dip’ recession, something that the Chancellor was at pains to refute.

But with UK Government borrowing due to hit £127bn in 2011/2012 and an extra £112bn of borrowing now being needed over the next four years, savings clearly had to be made. The axe duly fell on the public sector, with a 1% cap on pay rises from Spring 2012 and an anticipated 710,000 public sector job losses by 2017. Don’t expect this to be the last time your children have a day off school…

Worryingly, the CBI survey of business confidence in November showed a sharp fall from the one carried out in August, with 70% of those surveyed less confident than they’d been three months previously. Two in every five businesses had either frozen recruitment or were laying off staff, with business leaders citing weak consumer demand, instability in financial markets and – inevitably – the eurozone crisis as reasons for the loss of confidence. Another cause for concern was the fact that youth unemployment in the UK hit the one million mark in November.

Having started the month at 5,544 after a healthy rise in October, the FTSE spent most of the month in retreat, only to bounce back on November 30th to finish virtually unchanged at 5,505.

Europe

Again, the month in Europe was dominated by the debt crisis. Although there are rumours of civil servants (and teams of corporate lawyers) burning the midnight oil to assess the implications of breaking up the euro, for now most commentators accept that saving the currency is the favoured course of action.

Spain joined Greece and Italy in a change of government, with the centre-right Popular Party of Mariano Rojay claiming a decisive victory.

European stock markets followed the general pattern – meandering downwards for virtually all of the month, only to rally on the final day. Germany’s DAX index was typical – it started the month at 6,141; dipped well below 6,000 at one point and then finished at 6,088, a fall of less than 1%.

US

The key date for the US economy in November was Friday November 25th. The day after Thanksgiving is known as ‘Black Friday’ as it is the day when retail outlets supposedly move out of the red and into the black.

Up to 40% of US retail sales take place in November and December, and 152 million Americans were expected in the shops over the Thanksgiving weekend. According to the National Retail Federation sales were up 16% on the previous year with shops raking in $52.4bn over the four day weekend.

If your glass is half-full then this clearly shows that US consumer confidence is once more on the rise. Those for whom the glass is half-empty will see a different headline; ‘Spending on imported consumer goods widens US trade gap.’ Only time will tell…

As above, President Obama outlined plans to set up a trans-Pacific free trade area at a regional summit in Hawaii. Significantly the 21 countries involved in these talks account for 44% of world trade. Not for the first time Obama urged China to let the yuan rise, suggesting that it is currently undervalued by 20-25% which clearly gives China a major trading advantage.

Global

Japan reported a 1.5% rise in GDP for the three months to the end of September, suggesting that the economy is starting to recover from the earthquake and tsunami. While Japan is still vulnerable to the strength of the yen and global economic problems, it does seem that the worst of the damage inflicted by Mother Nature has been overcome.

It was business as usual in China with another hefty trade surplus, but India reported a slowdown in GDP growth, caused by higher borrowing costs and the eurozone crisis. To put things in perspective however, India’s GDP growth slowed to 6.9% for the three months ending in September. What wouldn’t George Osborne give for such a slowdown?

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