The first half of the year has ended on a largely positive note as the UK continues its tentative steps towards a return to normality. Momentum has slowed from the initial surge as the emergence of vaccinations last November offered a way past the pandemic, but that was to be expected.

Here you will find a copy of our useful 2021/22 tax guide. This guide details rates applicable to those resident in England. Some rates for Scottish residents are different and further guidance and advice should be sought.

Those with long memories, or who have studied the 70s and early 80s, will understand how the spectre of inflation can strike fear into rational people. However, it is worth noting that rampant inflation has not been a serious problem in the UK for over 30 years now.

Given the travel restrictions in place, Canada and Australia have been getting a lot of press of late. The reason of course is the Brexit ‘Deal or No Deal’ with Deal (Canada) and No Deal (Australia) set to go to the last minute of the 11th hour.

The news continues to be dominated by COVID with areas of the country being moved to Tier 2 or Tier 3 regulations. Anxiety levels increase as do infection rates and, sadly, hospital admissions. It is all too easy to get immersed in the narrative and all will be justifiably concerned for family, friends and loved ones

As schools return at last and the next generation of financial planners and investment managers can restart their education, markets seem to be in limbo. The last few days have seen a setback in the tech sector and therefore the Index retreating quite sharply from its record level.