Will planning in the era of the residence nil rate band »
As surely everybody knows by now, for deaths occurring after 5
April 2017 an additional IHT allowance is available in respect of a
residence which the testator owns or has owned in the past. This is
called the "residence nil rate band" (RNRB) and is given by an
increase in the standard nil rate band available to the individual.
Although the RNRB has also been referred to as the "main" residence
nil rate band, this is incorrect. For a property to qualify under
the RNRB legislation, it is sufficient for the property to have
been a residence (i.e. not necessarily a main residence) of the
deceased at some point.
Rewards without all of the risks »
Investors seem to be a little less convinced about reflation
trades now than they did at the turn of the year. Back then the
rise in inflation (which would spike if Trump's fiscal stimuli came
through), prompting investors to sell bonds and buy equities, was
the single big issue that framed any conversations between brokers,
investors and traders.
CII and IFC join forces to tackle insurance gap for women globally »
The Chartered Insurance Institute (CII) and IFC (International
Finance Corporation), a member of the World Bank Group, have signed
a memorandum of understanding, joining forces to tackle the
protection gap faced by women, increase their knowledge of risk and
access to insurance.
The new discount rate »
In this Insurance Institute of London (IIL) accident lecture
James Arrowsmith discussed the shock announcement of a minus 0.75%
discount rate, the impact it is having on claims and insurers, and
the response the rate has received. He considered the merits of the
Lord Chancellors' approach to setting the rate, and the future
developments which may mean the new rate is short-lived.
Spring budget 2017 summary »
This summary has been prepared very rapidly by Taxbriefs and is
for general information only. It is recommended to seek competent
professional advice before taking or refraining from taking action
on the basis of the contents of this publication. The guide
represents the authors understanding of the law and HM Revenue
& Customs practice as at 9th March 2017, which are subject to
Accelerated learning and memory techniques »
In this Insurance Institute of London (IIL) revision lecture Rob
Murray ACII outlined with practical examples a number of different
memory techniques to assist students when preparing for exams or
wider business or personal situations.
Who has benefitted from venture capital? »
In this Insurance Institute of London (IIL) financial services
lecture Mark Brownridge discussed how financial planners can use
EIS within a financial planning context and he broke down some of
the myths and misconceptions that surround EIS to help planners
become confident in either starting to advise in this area or to
increase their levels of business in this area.
What happens when the lights go out? »
In this Insurance Institute of London (IIL) property lecture
delivered by Dr Mike Maran attendees gained awareness of a
relatively new and poorly understood emerging risk and its impact
on society and the insurance industry with particular focus on
Managing risk accumulations »
In this Insurance Institute of London (IIL) reinsurance lecture
Jens-Ulrich Peter outlined how risk accumulations can be better
managed. In his lecture, Jens evaluated the recent Tianjin
experience and concluded that some regulatory requirements and best
practices indicate some opportunities for improvement.
Complex supply chains »
In this Insurance Institute of London (IIL) property lecture Liz
Oatten gave a brief insight into the biotechnology pharma sector
through an overview of Shire; and talked about supply chain